Read about the challenge to CBIC instructions in Commissioner of Central Excise & Customs vs. Century Metal Recycling Pvt. Ltd. (CESTAT Delhi). Appeals below threshold heard on merits.
Bharti Airtel’s appeal for customs duty exemption on Battery Fuse Units dismissed by CESTAT Bangalore. Learn about the classification dispute and its implications.
Read about Aspam Petronergy Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad) case where mis-declaration of country of origin didn’t impact valuation. Detailed analysis provided.
When the EDI system itself permitted assessee to pay the cess using the scrip, there could not have been suppression of facts etc. Therefore, a penalty under Section 114A of the Act is unsustainable, especially when the duty demand was otherwise time-barred.
Discover the legal nuances behind excluding dealer advertisement expenses from assessable value. Analysis of Suzuki Motorcycle India Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh).
CESTAT Kolkata sets aside orders and allows appeals in Nalco Water India Limited Vs Commissioner of CGST & Excise, Howrah case, holding distribution of input service credit on a pro rata basis valid.
CESTAT Ahmedabad held that enhancement of import value merely on the basis of consent letter of the importer without following due process of law as contemplated u/s. 14 of the Customs Act read with Customs Valuation Rules, 2007 is unsustainable in law.
CESTAT Ahmedabad clarifies that minor discrepancies shouldn’t lead to recovery of customs refund if CA certifies stock report. Learn more about Santosh Timber Trading Co Ltd Vs C.C.
Explore the CESTAT ruling in Winsome Breweries Ltd vs Commissioner case regarding service tax implications on beer manufacturing services provided to United Breweries Limited (UBL).
Delve into the analysis of Rajasthan State Road Transport Corporation vs Joint Commissioner of Central Excise And Service Tax (CESTAT Delhi). Understand the implications of extended period limitations and intent to evade duty in tax cases.