Explore the legal battle between Premier Trading Company and Commissioner of Customs (CESTAT Kolkata) over rejected unit value, customs valuation rules, and market inquiry.
CESTAT Kolkata ruling in Bansal Biscuits case, where the time limit under Section 11B of the Central Excise Act is deemed inapplicable for claiming refunds on erroneously paid Service Tax.
CESTAT Chennai, referring to the decision of the Tribunal’s Larger Bench in the case of Chowgule & Company Pvt. Ltd., acknowledged that the condition related to the endorsement on the invoice was procedural in nature. It held that the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice.
Krishna Traders Vs Commissioner of Central Tax (CESTAT Hyderabad): Transaction value cannot be rejected on mere assumption/presumption and against provisions of Section 14 of Customs Act read with Rule 8 of Valuation rules
Explore the CESTAT Hyderabad decision directing the release of gold bars seized as smuggled goods in Mitta Sunil Kumar vs Commissioner of Customs case. Learn about the legal arguments and outcome.
Read the full CESTAT Mumbai order on Hindustan Coca-Cola Beverages’ restoration claim disallowance. Detailed analysis of CENVAT credit issues and re-adjudication directive.
CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA’s reimbursable expenses are not subject to service tax. Explore the judgment’s impact.
Explore the CESTAT Chennai order against the Commissioner of Customs, rejecting the declared value of imported goods solely based on NIDB data. Learn why the decision was overturned.
CESTAT Ahmedabad rules in favor of General Motors, allowing CENVAT credit on various services. The decision clarifies eligibility under CENVAT Credit Rules.
Explore CESTAT Kolkata ruling on Service Tax for map-making sub-contract work by C. E. Testing Company Pvt. Ltd. Learn about detailed analysis and conclusions of case.