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Extended Limitation in Service Tax Demand -Unjust if no Proof of Fraud or Evasion

June 30, 2023 600 Views 0 comment Print

Explore the decisive ruling by the CESTAT Ahmedabad in the Thakarshi J Likhiya Vs Commissioner of Central Excise & ST case, focusing on the invocation of the extended period of limitation in service tax demand.

Excise duty payable on Physician Sample on valuation as per Section 4 

June 30, 2023 198 Views 0 comment Print

CESTAT Ahmedabad ruled in favor of Sun Pharmaceuticals, determining that the valuation of physician samples is governed by Section 4 of the Central Excise Act, 1944. Discover the details and implications of this landmark case.

Without evidence, job work charges cannot be taxed as Manpower Supply Service

June 30, 2023 498 Views 0 comment Print

Discover the CESTAT Ahmedabad verdict on the case of S A Engineering Works Vs Commissioner of Central Excise & ST. Learn how lack of evidence led to a ruling in favor of the appellant.

Fixed Facility Charges not being provision of supply of tangible goods is not leviable to service tax

June 29, 2023 327 Views 0 comment Print

CESTAT Chennai held that as fixed facility charges (FFC charges) are not in the nature of considered received for providing supply of tangible goods. Service tax is not payable on the same.

No liability to pay interest in a revenue-neutral situation

June 29, 2023 2277 Views 0 comment Print

CESTAT held that where the differential duty paid by the assessee is available as CENVAT credit to the Assessee’s sister concern then it is a revenue-neutral situation. Thus, as duty was not actually payable, the payment of interest does not arise in the case of revenue neutral situation.

Demand of excise duty is valid if Assessee was aware that transaction was done without payment of duty

June 28, 2023 906 Views 0 comment Print

CESTAT Ahmedabad rules on the Rajesh Mangal vs C.C.E. & S.T. case, affirming the validity of an excise duty demand but reducing the penalty under Rule 26. Read about the implications and insights from this ruling.

CESTAT Orders Re-adjudication in ONGC Case Regarding Cenvat Credit Admissibility

June 27, 2023 846 Views 0 comment Print

CESTAT Ahmedabad directs re-adjudication for verification of the use of steel items in the ONGC case. The Tribunal emphasises on the need for physical verification to determine Cenvat credit admissibility.

CESTAT Chennai Upholds decision on Central Excise Value of Copper Anode

June 27, 2023 558 Views 0 comment Print

A detailed analysis of CESTAT Chennai’s decision in the Sesa Sterlite Ltd Vs Commissioner of GST case, focusing on the finalized ad valorem value of copper anode under Central Excise Rules.

Cash refund for assessee under Central Excise Exemption Notification

June 27, 2023 186 Views 0 comment Print

Exploring the landmark CESTAT ruling in Manmade Spinners India Ltd Vs Commissioner of CGST case which clarifies that cash refund is permissible for an assessee operating under Central Excise Exemption Notification.

CESTAT allows remission of duty on goods destroyed in a fire incident

June 27, 2023 672 Views 0 comment Print

CESTAT Ahmedabad grants relief to Sun Pharmaceuticals, allowing the remission of duty application on goods destroyed in a fire incident.

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