An in-depth look at the CESTAT Mumbai ruling in the case of Commissioner of Service Tax-VI Vs Group M Media (I) Pvt. Ltd. concerning service tax on media volume discounts.
Dive into the legal complexities of the Commissioner of Customs Vs S K P Enterprises case (CESTAT Kolkata), which revolves around the import of restricted old and used clothing. Get insights on why CESTAT dismissed the appeal for enhanced fines.
Analyzing the landmark CESTAT Chandigarh case where Ludhiana Steel Rolling Mills successfully appealed against a Central Excise demand for Rs. 82,20,602. Find out why the Court sided with the appellant.
CESTAT Chennai held that remand order of de novo adjudication being passed after 18 years is liable to be set aside as department failed to explain the humongous delay.
Analysis of CESTAT Chandigarh’s ruling in S. R. Medical Agencies vs. Commissioner of Central Excise regarding service tax on BSNL commission. Learn about the implications.
CESTAT Chennai remanded the matter back for de novo adjudication as appellant couldn’t obtain specific documents due to the outbreak of the Covid-19 pandemic.
CESTAT Ahmedabad held that demand under Clause (i) of Rule 6(3) i.e. payment of 5%/10% of the value of exempted goods unjustified as appellant rightly availed the option of sub-rule (3A) of Rule 6 of CCR, 2004 i.e. reversal of proportionate cenvat credit attributed to exempted goods.
CESTAT Chennai held that seizure of gold jewellery unjustified as revenue failed to establish beyond doubt that gold jewellery seized is of foreign origin.
Analyze the CESTAT Chandigarh order in M R Beltings vs. Commissioner of Central Excise, focusing on the issue of willful suppression and its impact on excise duty demand.
CESTAT Kolkata held that naphtha used for generation of electricity which is consumed within the factory of production is eligible for Cenvat Credit.
