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Service Tax Demand under CICS / CCS Inapplicable to Composite Contracts for Construction

November 6, 2023 894 Views 0 comment Print

CESTAT Chennai’s order on Visanthi & Co. vs. Commissioner of GST & Central Excise. Analysis of service tax demand for construction services.

No Unjust Enrichment if Excise Duty Not Collected from Customers: CESTAT

November 6, 2023 615 Views 0 comment Print

The CESTAT Mumbai ruled in favor of Hindustan Coca Cola, allowing them a refund and rejecting the concept of unjust enrichment. Learn about the case and its implications.

Refund Claim Cannot Be Denied for failure to justify inability to utilize Cenvat credit

November 6, 2023 459 Views 0 comment Print

In this case study, explore the implications of the CESTAT’s ruling that a refund claim for CENVAT credit cannot be denied for failure to justify inability to utilize it

GST Demand based on order which is already set aside by Tribunal is unsustainable

November 6, 2023 777 Views 0 comment Print

CESTAT Mumbai held that that de novo adjudication order has been set aside by the Tribunal and the subsequent demands raised through Section 73(1A) as well as its conformation having been based on the previous conformation orders, the same is liable to be set aside and we do so.

Review Proceedings Bound by Show-Cause Notice Grounds

November 6, 2023 1146 Views 0 comment Print

CESTAT Mumbai clarifies that review proceedings cannot exceed the grounds mentioned in the show-cause notice in Capgemini Technology Service India Ltd vs. Commissioner of CGST. Details of the case.

Excise Duty Exemption Granted: Certificates & Precedents Uphold Appellants’ Claim

November 6, 2023 558 Views 0 comment Print

CESTAT Mumbai adjudicates case of Cable Corporation of India Ltd. and Commissioner of Central Excise. Learn how certificates & precedents helped the appellants claim Excise Duty Exemption.

Evidence Unavailable for Cross-Examination cannot be Treated as Admissible

November 6, 2023 1323 Views 0 comment Print

In the Commissioner of Customs vs Deepak Dialani trademark case, cross-examination was unavailable and the evidence inadmissible. Find out the implications here!

Input Services for Clearance of Final Products upto Place of Removal are Eligible for CENVAT Credit

November 6, 2023 537 Views 0 comment Print

CESTAT Mumbai allows CENVAT credit for services related to manufacturing and clearing final products up to the place of removal. A critical analysis of the JSW Steel Ltd vs. Commissioner of Central Excise case.

Supplier of chassis to body-builder who receives body-built vehicle is not manufacturer of body-built vehicle

November 6, 2023 735 Views 0 comment Print

CESTAT Kolkata held that the Appellant is merely supplies the chassis to body-builder and receives the body-built vehicle from the body-builder. Accordingly, Appellant is not the manufacturer of the body-built vehicle. Hence, demand of duty unsustainable.

Notification 01/10-CE Benefits eligible for production from Capacity Expansion After 06.02.2010

November 6, 2023 1029 Views 0 comment Print

CESTAT Chandigarh held that benefit of notification no. 01/10-CE dated 06.02.2010 cannot be denied as commercial production from expanded capacity commenced on or after 06.02.2010.

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