Explore the case of Commissioner of Customs (Port) vs. B R Marbles Pvt Ltd (CESTAT Kolkata) where penalties and interest were waived due to court-ordered delays.
CESTAT held that here is no liability to pay tax under Commercial or Industrial Construction Service on construction of Dykes, Internal Roads and other civil miscellaneous works during the period under dispute which is prior to 01.06.2007
CESTAT Chandigarh held that that waste, gums, fatty acids etc. arising during the course of manufacture of vegetable oils are eligible for the exemption Notification No.89/95-CE dated 18.09.1995.
In the case of Pearls Buildwell Infrastructure Limited vs. Commissioner of Central Excise & Service Tax, CESTAT Chandigarh quashes service tax demand due to insufficient evidence.
CESTAT Delhi held that refund of excise duty paid on Henna Powder and Henna Paste in terms of notification no. 11/2017-CE (NT) dated 24.04.2017 rejected as refund claim was not filed within a period of six months from the date of issuance of notification.
CESTAT Chennai held that all taxable services provided for the transmission and distribution of electrical energy are exempt from the liability to service tax during the impugned period. Accordingly, demand of service tax, interest and penalty set aside.
Analysis of CESTAT Delhi’s decision in Shakti Pumps (India) Ltd. vs. Commissioner of Central Goods & Service regarding the denial of interest on a refund of Cenvat Credit.
In Scaria Thomas & Co vs. Commissioner of Central Excise & ST (CESTAT Ahmedabad) case, learn about the absence of penalty under Section 78 in service tax due to no misrepresentation.
CESTAT Ahmedabad rules on the utilization of Cenvat credit for payment of excise duty by 100% EOU units during debonding. Detailed analysis and implications.
CESTAT Delhi held that if the audit points out some wrong assessment which was not pointed out by the officer scrutinizing the ER-1 return, the fault lies at the doorstep of the officer. Hence, invocation of extended period of limitation bad-in-law.
