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CENVAT Credit Allowed for Inputs Transferred Free to Sister Unit for Electricity Production

April 25, 2024 663 Views 0 comment Print

Detailed analysis of CENVAT credit eligibility for electricity transferred to sister unit free of cost. Learn from the CESTAT Mumbai order on Finolex Industries Ltd vs. Commissioner.

No Service Tax on Reimbursable Amounts collected by BookMyShow from Card Companies

April 25, 2024 1437 Views 0 comment Print

CESTAT Mumbai’s order exempts Bigtree Entertainment Pvt. Ltd. from service tax, citing no consideration from card companies for online ticketing platform under BookMyShow.

Basic Customs Duty exempt on imported Zinc Oxide used in manufacture of PCFP

April 25, 2024 951 Views 0 comment Print

CESTAT Kolkata allows benefit of Notification No.25/1999-Cus as amended by Notification No.26/2002-Cus, which exempts Basic Customs Duty on imported Zinc Oxide which has been used in manufacture of PCFP.

Mere Omission Not Suppression Unless Deliberate to Evade Duty Payment

April 25, 2024 4125 Views 0 comment Print

Dive into the case of Hindustan Aeronautics Limited vs Commissioner of Central Excise (CESTAT Kolkata) regarding service tax demands. Detailed analysis and conclusion provided.

18% IGST on Nutrition/Dietary Supplements (HSN 21069099): CESTAT Ahmedabad

April 25, 2024 999 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on Bright Performance Nutrition’s IGST dispute with customs. Detailed analysis of classification and IGST rate implications.

Imported Second-Hand Medical Devices with 5+ Years’ Residual Life Exempt from ‘Waste’ Definition

April 25, 2024 1263 Views 0 comment Print

Analysis of Nano Hospitals Pvt Ltd vs Commissioner of Customs case by CESTAT Hyderabad, stating imported medical devices with 5+ years life aren’t hazardous waste.

Drawback & ROSCTL Benefit Cannot be Denied for Procedural Lapse in circular

April 23, 2024 2019 Views 0 comment Print

Lovy International challenged rejection of Drawback to ROSCTL conversion. CESTAT Delhi ruled CBEC Circular time limit invalid. Detailed analysis here.

CESTAT allows cross-examination despite deliberate delay on the part of appellant to cross-examine

April 23, 2024 858 Views 0 comment Print

The impugned order detailed the efforts made by the revenue authority to provide the necessary documents and opportunities for cross-examination. It concluded that the appellant’s delay in cross-examination was merely a tactic to delay the adjudication process. The order upheld the revised report of Shri N J Lalwani and confirmed the demand of duty.

Section 108 Customs Act Statements Admissible in Court: CESTAT

April 19, 2024 1632 Views 0 comment Print

Explore the CESTAT Delhi order on the admissibility of Section 108 statements under the Customs Act, revealing violations and penalties against GND Cargo Movers.

No Service Tax on Goods Sales or Inclusion of goods in Service Value

April 18, 2024 2640 Views 0 comment Print

Read the detailed analysis of the CESTAT Ahmedabad order in the case of Hamon Shriram Cottrel Pvt Ltd vs Commissioner of C.E. & S.T.-Vapi. No service tax can be demanded on sale of goods or by including the value of goods in the service.

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