CESTAT Bangalore rules against UDL Logistics for not verifying exporter’s rep, imposing penalty. Full analysis of the case provided.
CESTAT Ahmedabad rules in Asia Shipping Services vs. C.C.-Kandla case, dropping penalty for dual CHA licenses due to procedural lapses. Detailed analysis provided.
CESTAT Chennai clarifies the application of Section 27(1B) limitation for refund claims on duty paid under protest, aligning with legal precedents.
Read about CESTAT Ahmedabad ruling in Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla, allowing amendment on bill of entry u/s 149 of Customs Act before final assessment.
Rishu Enterprise vs. CGST & Excise: CESTAT Kolkata rules service tax demand unjustified solely on Form 26AS. Detailed analysis of the case provided.
CESTAT Kolkata overturns charges against Sharda Rerollers for alleged clandestine removal, emphasizing the need for corroborative evidence in such cases.
CESTAT Chandigarh ruled that advisory support service relating to software falls under the purview of service by software engineers, exempt from service tax. Details here.
CESTAT Delhi directs refund with 12% interest in Indore Treasure Market City Pvt Ltd case, stating department not authorized to retain service tax paid unjustly.
CESTAT Chennai held that inclusion of royalty and technical know-how in the assessable value of the imported products unjustified as relationship has not influenced the pricing pattern.
CESTAT Bangalore rules that Huy Glass made of 100% glass fibres is correctly classifiable under Customs Tariff Heading 8421 as air purifiers, not textiles.
