Explore CESTAT Ahmedabad’s verdict on SSI exemption for Submersible Pumps adhering to BIS standards. Learn about the case, analysis, and conclusions.
CESTAT Kolkata rules on excise duty for physician samples distributed free of cost by medicament manufacturers. Analysis of the case of Parker Robinson Private Limited vs. CCE.
Explore the Enbee Education Centre case vs. Commissioner of Central Excise & ST. CESTAT Ahmedabad clarifies the distinction between ‘consignment agent’ and ‘commission agent.’ Full text of the judgment included.
Demand of service tax for the period from 1st April 2003 to March 2005 was prima facie wrong because appellant had started rendering services to M/s IBP Co. Ltd. from 01.09.2005 as was clear from the agreement dated 01.09.2005 which had been accepted in the order-in-original.
CESTAT Ahmedabad held that as the contract is for job-work carried out by the appellant for the service recipient. The same doesn’t fall under the category of Manpower Recruitment or Supply Agency Service and therefore the service tax demand unsustainable.
CESTAT Ahmedabad held that fact of clandestine manufacture and clearance thereof is established, however, since there is no clinching tangible evidence or any corroborative evidence to establish the appellant as a manufacturer, liability of duty, penalty cannot be fastened.
Explore the Kanade Anand Udyog vs. CCE Thane case, highlighting the denial of Cenvat credit on capital goods. Detailed analysis and verdict discussed.
Explore Apeejay Shipping vs. CST (CESTAT Kolkata) case, addressing service tax on ‘Address Commission’ in chartering. Learn legal arguments and CESTAT Kolkata’s favorable ruling.
Acqueon Technologies Pvt. Ltd vs. Commissioner of Customs: CESTAT Chennai allows customs duty refund despite invoice error. Detailed analysis and precedent cited.
CESTAT Ahmedabad held that suo moto re-credit duly allowable as eligibility of cenvat credit on outward transportation has attained finality and decided in favour of the appellant.
