CESTAT Chandigarh order in Vinayak Industries Vs Commissioner of Central Excise & Customs clarifying that without intent to evade tax, extended period of limitation cannot be invoked.
CESTAT Allahabad held that value of clearance of dummy unit created for evading payment of duty by availing benefit of exemption provided under exemption notification no 8/2003-CE unsustainable. Accordingly, value of all such units clubbed together for evaluating availability of exemption under notification no. 8/2003-CE.
Commissioner of C.E. & S.T.-Surat-i vs J K Motors case analyzed: Service tax not leviable on CNG kit installations without separate invoices. Detailed review of CESTAT Ahmedabad’s decision.
In the case of Vidya Herbs Pvt Ltd vs Commissioner of Customs, the CESTAT Bangalore ruled on the denial of benefits for coffee beans import under a notification. Get the full analysis here.
Smaaash Leisure Limited wins against Commissioner of CGST. CESTAT Delhi rules bowling alley income exempt from service tax. Details of the case explained.
Dive into the classification dispute between Continental Automotive Brake Systems India and Customs over Electronic Control Units (ECUs) in this detailed analysis of CESTAT Delhi’s order.
CESTAT Chennai in United India Insurance Company Limited vs Commissioner of GST and Central Excise held that adjudicating authorities cannot review previous orders via corrigendum.
CESTAT Hyderabad ruled that confiscating gold without corroborative evidence is unjust. Learn about the case of Kogatam Sadik Basha Vs Commissioner of Central Tax Preventive.
CESTAT Delhi upholds penalties on Himachal Fashion Pvt Ltd for diverting imported fabrics, denying Customs Act benefits. Full text of the order and analysis.
Learn about the customs duty dispute over MIKO II’s classification. Analysis reveals its advanced technology warrants ‘automatic data processing machine’ status.
