CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the illegal export and also failed to comply with the provisions of CBLR, 2018.
CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as rejection of claim on this basis would be harsh.
Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indian Company engaged in promoting and marketing services provided by Australian Company is eligible for the benefit of the export of services. Facts- The appellants, M/s Oceanic Consultants Private Limited, have been engaged by M/s Oceanic Consultants […]
Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to verify whether the service tax paid has been recovered or not from M/s. Aban Singapore Pte. Ltd.
CESTAT Kolkata reviewed Rungta Sons Pvt Ltd’s appeal against a Service Tax demand on ‘supply of tangible goods service,’ focusing on control and possession issues.
CESTAT Mumbai allows Bhor Industries’ appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case for compliance with prior directions.
CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Rule 18 of the Central Excise Rules, 2002 instead of Rules 5 of Cenvat Credit Rules, 2004.
CESTAT Chandigarh held that banking services provided by Nationalized Bank to Reserve Bank of India are exempted from levy of service tax. Accordingly, service tax not leviable.
CESTAT Delhi held that Electronic Control Units for Electronic Power Steering (EPS-ECU) and its sub-assembly are correctly classifiable under Customs Tariff Heading 8708 94 00.
Hon’ble CESTAT, New Delhi rules that services to UN bodies like UNDP, UNICEF, UN Women, and more are exempt from service tax under Notifications 16/2002-ST and 25/2012-ST.
