CESTAT Chandigarh quashes allegations of clandestine removal of chemicals without excise duty payment, emphasizing the importance of expert evidence.
CESTAT Kolkata rules that objections on the eligibility of credit cannot be raised when filing refund claims, providing relief to Infosys Technologies Ltd.
CESTAT Mumbai remands the matter in the Sunder’s International vs. Commissioner of Customs case, questioning piecemeal adjudication and MRP determination.
CESTAT Chandigarh rules on service tax demands based on ST-3 Returns and balance sheets in the case of Indian Machine Tools Manufacturers Association vs. Commissioner of Central Excise.
The ruling emphasized that limitation should not apply in such cases and that the mere filing of an appeal by the department does not withhold the refund.
Explore CESTAT Chandigarh order on Hero Motocorp Ltd vs. CCE & ST Gurugram, where entire demand is deemed unlawful. Detailed analysis and conclusion provided.
In the case of The Advertising Corporation of India Private Limited vs. Commissioner of Service Tax, CESTAT Kolkata rules on service tax liability and exemptions. Learn the detailed analysis and outcome.
CESTAT Ahmedabad held that as DRI just prior to investigations by DGCEI took away all records pertaining to the import of scrap, the manufacturer cannot be expected to produce documents showing transport and receipt of the goods in the factory. Accordingly, demand of Cenvat alleging non-receipt of inputs set aside.
CESTAT Chennai held that amount received for land reclamation and soil stabilization in the nature of site formation service provided in the course of construction of port is exempt from service tax vide notification 17/2005-ST dated 07.06.2005.
CESTAT Ahmedabad held that deduction given in sales invoice being discount, even though under nomenclature of commission, cannot be treated as commission for the purpose of levy of Service Tax under ‘business Auxiliary Service’.
