Training of officers by a foreign agency was performed outside of India. Therefore, there cannot be any liability of Service Tax.
Waste and scrap are emerging as by-products during the course of manufacture of other products and therefore are not exigible to excise duty.
DEPB licences sold by the appellant were based on fabricated documents showing export of goods to Bangladesh through Land Customs Station
Cost of free supplied corrugated boxes need to be included into assessable value of metal containers for payment of Central Excise duty.
CESTAT Ahmedabad held that the benefit of exemption Notification No. 102/2007 cannot be denied merely because the imported goods were of logs whereas the same were sawn and sold in DTA.
CESTAT Kolkata held that suspension of Customs Broker license at the stage of Show Cause Notice unjustified as the same will have serious implication on the livelihood of many employees working in the organization.
CESTAT find that Appellant claims that most of demands have been raised under the wrong category of services hence not sustainable.
Noticee has a right to get copies of documents. Department has to record reasons for denying request for cross examination. Cross examination cannot be denied stating that no purpose will be achieved.
Original authority confirmed a higher amount on grounds which are not alleged in SCN and has thus traversed beyond SCN is not without substance
Ruchi Soya Industries Limited Vs Principal Commissioner of GST & Central Excise (CESTAT Chennai) Ld. Counsel Shri Vishal Sundar submitted that Corporate Insolvency Resolution Process (CIRP) was initiated in respect of the appellant under the provisions of the Insolvency and Bankruptcy Code, 2016 by order of the National Company Law Tribunal, Mumbai (NCLT) dt. 08.12.2017 […]
