Explore the CESTAT Delhi order on PVR Limited’s challenge against service tax on food and beverages. Analysis, definitions, and key legal insights provided.
CESTAT Kolkata in the matter of valuation of iron ore held that inordinate delay in testing the sample is virtually suicidal to the outcome of the test results. Hence, valuation set aside.
Explore the CESTAT Delhi ruling on the levy of Clean Energy Cess on coal closing stock as of June 30, 2017, its implications, and the decisive factors involved.
CESTAT Ahmedabad held that demat/depository charges, transaction/ administrative charges and VSAP/TWS charges collected by sub brokers on behalf of the stock exchange are not liable to Service Tax.
Explore the case of Commissioner of Customs vs. Rajhans Enterprises: CESTAT’s decision on reassessment for refund of excess customs duty and the legal implications.
Assessee-company was engaged in the manufacture of Plastic Injection Moulded Machines (PIMM) and was duly registered with the Central Excise department, having jurisdiction over the factory of such manufacture of the excisable goods.
CESTAT Chandigarh held that once the importer voluntary accepted the enhancement then the importer is estopped from challenging the same subsequently.
CESTAT Kolkata upholds refund claim by New Way Vyapaar Private Limited, stating customs duty paid through DEPB Scrip cannot be rejected. Full order analysis.
Charges of Know How agreement were not required to be added to the assessable value of imported goods in terms of Customs Valuation Rules, 1988 as there was no technical know-how fees attributable towards post import related/associated acts and activities and thereby no case arose for scaling up the assessable value with the inclusion of the royalty charges.
Since the appellate authority had failed to examine issue of customs duty exemption Notification No. 45/2017-Cus., which provided different levels / measures of exemption benefits to the re-imported goods depending upon which export benefits, like duty drawback, rebate etc.
