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Transaction value can be rejected only on extraordinary or special reasons & considerations

December 12, 2023 1005 Views 0 comment Print

Explore the legal battle between Premier Trading Company and Commissioner of Customs (CESTAT Kolkata) over rejected unit value, customs valuation rules, and market inquiry.

Time limit for claiming refund not applicable when Service Tax paid erroneously

December 11, 2023 2016 Views 0 comment Print

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 allows benefit of exemption under Notification 102/2007-Cus., even without endorsement

December 10, 2023 429 Views 0 comment Print

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.

Rejecting Transaction Value Based on Assumption Contrary to Customs Act Section 14 & Valuation Rules 8

December 10, 2023 981 Views 0 comment Print

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

CESTAT Set Asides Confiscation of Gold Biscuits for Lack of Illegal Smuggling evidence

December 10, 2023 873 Views 0 comment Print

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.

CENVAT Credit Disallowance: CESTAT Mumbai Directs Re-adjudication

December 9, 2023 588 Views 0 comment Print

Read the full CESTAT Mumbai order on Hindustan Coca-Cola Beverages’ restoration claim disallowance. Detailed analysis of CENVAT credit issues and re-adjudication directive.

No Service Tax on CHA’s Reimbursable Expenses: CESTAT Ahmedabad

December 8, 2023 2736 Views 0 comment Print

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.

Declared value cannot be rejected solely based on NIDB data: CESTAT Chennai

December 8, 2023 795 Views 0 comment Print

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.

CENVAT allows Cenvat credit to General Motors on various services

December 8, 2023 732 Views 0 comment Print

CESTAT Ahmedabad rules in favor of General Motors, allowing CENVAT credit on various services. The decision clarifies eligibility under CENVAT Credit Rules.

Service Tax Obligation for Map Making Sub-Contract Work: October 2007 to March 2008

December 7, 2023 1002 Views 0 comment Print

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.

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