CESTAT ruled extended demand period unsustainable without proven intent to evade tax, setting aside Rs. 11 Cr excise duty demand on Kanoria Energy & Infrastructure.
CESTAT Ahmedabad exempts NJ India Invest Pvt. Ltd. from service tax on mutual fund distribution incentives, magazine ads, and vocational training for sub-distributors.
CESTAT Mumbai held that rejection of request for amendment of shipping bills u/s. 149 of the Customs Act, 1962 on the ground of delay unjustified as legal provisions doesn’t prescribe any specific time limit.
CESTAT Delhi held that imposition of penalty under section 11AC(1)(a) of the Central Excise Act, 1944 mandatory on account of shortage detected during the course of search. Accordingly, penalty upheld.
CESTAT Delhi held that in absence of evidence of over-valuation of export goods, the transaction value was wrongly rejected under Rule 8 of the Customs Valuation Rules. Thus, value declared in shipping bills accepted.
CESTAT Delhi rules Mediclaim processing charges as part of healthcare services, exempting them from service tax in Life Care Hospital Ltd. vs CGST Commissioner case.
CESTAT Kolkata rules on Calcutta Industrial Supply’s service tax liability under Cargo Handling vs Transportation services, clarifying bundling of services.
Detailed summary of the JSCA vs Commissioner of Excise case, discussing taxability on services and exemptions related to sports promotion activities.
CESTAT approves refund claim of ₹15.3 lakh for Rare Townships Pvt Ltd. Dispute over stamp duty compliance resolved in favor of the appellant.
CESTAT Mumbai directs refund verification of ₹24 lakhs pre-deposit in Shiva Steel Industries case, remanding for fresh proceedings and verification of documents.
