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Double taxation for same service activity is not legally permissible: CESTAT Chennai

November 30, 2023 963 Views 0 comment Print

Double taxation for same service activity is not legally permissible: CESTAT Chennai ruling – Learn about CESTAT Chennai verdict forbidding double taxation for services, as per the Finance Act of 1994.

Customs Duty Exemption  on ‘Boron Ore’ import: CESTAT directs de-novo adjudication

November 30, 2023 630 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on ‘Boron Ore’ customs duty exemption under Customs Notification No. 15/2017-CUS. Analysis of the case, legal arguments, and the decision to remand to the Adjudicating Authority for reevaluation. Stay informed on the latest developments in customs regulations.

EOU permitted to destroy obsolete goods on payment of duty on scrap value

November 30, 2023 2667 Views 1 comment Print

CESTAT Bangalore held that destruction of obsolete goods allowed to EOU on payment of duty on scrap value. Accordingly, held that when goods are destroyed EOU is not liable to pay duty on original value at the time of import.

No Malafide Intent Found: Allegation of Suppression in SCN Not Sustainable

November 30, 2023 708 Views 0 comment Print

In a significant decision, CESTAT Mumbai quashes customs duty demand on the export of polyurethane polyvinyl chloride soles of footwear, citing the absence of malafide intention. Explore the full text of the CESTAT order, key facts, and the legal analysis leading to the conclusion.

CENVAT credit denied without considering ISD invoices: CESTAT directs re-adjudication

November 30, 2023 489 Views 0 comment Print

CENVAT credit denied: CESTAT directed re-adjudication based on ISD invoices mentioning Mumbai address & not related to manufacturing activities.

CESTAT Chandigarh Quashes Excise Duty Demand on Panacea Biotec Ltd. for Hemophilus Vaccine

November 30, 2023 339 Views 0 comment Print

Analysis of CESTAT Chandigarh’s order in Panacea Biotec Ltd. vs Commissioner, quashing excise duty demand on Hemophilus Vaccine due to absence of real manufacturer.

Interest on Delayed Service Tax Refund: Payable After 3 Months from Application Receipt

November 30, 2023 1050 Views 0 comment Print

Champion Flavours vs Commissioner CGST: CESTAT Chandigarh rules on interest for delayed service tax refund under Section 11BB, citing legal precedents.

No CENVAT Credit denial To Service Recipient Without Opening Assessment of Service Provider 

November 29, 2023 1074 Views 0 comment Print

Explore the crucial CESTAT Mumbai ruling in Tata AIG vs. Commissioner of Service Tax. Learn why denying CENVAT credit without assessing service providers is deemed unsustainable. In-depth analysis, legal insights, and the impact on general insurance services.

No Violation of Section 11B: CESTAT Upholds Service Tax Refund

November 29, 2023 909 Views 0 comment Print

Read the comprehensive analysis of the CESTAT Delhi order where the Commissioner (Appeals) upholds the service tax refund claim by Mobinteco Ltd. The decision revolves around the non-violation of Section 11B of the Central Excise Act, offering insights into the intricacies of service tax provisions and relevant dates for refund claims. Get a detailed understanding of the case, the arguments presented, and the implications for similar situations.

Rule 4(5)(b) of CENVAT Credit Rules allows credit for moulds & dies sent for production

November 29, 2023 462 Views 0 comment Print

In a landmark decision, CESTAT Mumbai rules in favor of Lear Automotive (India) Pvt Ltd, directing re-adjudication for the recovery of CENVAT credit related to epoxy moulds. Full text analysis included.

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