CESTAT Chandigarh allows the refund of service tax on specified services, including Terminal Handling Services, in favor of Matrix Clothing Private Ltd
CESTAT Kolkata held that when buyer and seller are not related and the price is the sole consideration, the transaction value at the time and place of export will be the assessable value. Accordingly, customs duty paid at higher assessable value is directed to be refunded.
CESTAT Hyderabad held that parking charges collected for providing parking space is liable for inclusion in the value of Management, Maintenance or Repair services and accordingly, service tax is payable on the same.
CESTAT Kolkata quashes Excise Duty demand on Super Smelters Limited for non-maintenance of separate accounts for input services used in exempted trading activities. Analysis and implications.
CESTAT Mumbai held that rendering a decision on goods that are yet to be provisionally assessed would be a premature intervention. The possible detriment that may arise on a future date is not a grievance that should be entertained unless and until it does translate as one upon occurrence of import or export of goods.
Discover the key details of Rama Colour Prints vs. Commissioner of Service Tax case, highlighting disclosure in ST-3 returns and limitation issues.
CESTAT Chennai held that invocation of extended period of limitation unjustified as issue was mired in litigation and interpretation of law. Further, appellant is public sector undertaking and hence there is no scope of suppression with an intention to evade tax.
CESTAT Ahmedabad grants relief to Intas Pharmaceuticals, ruling that Customs Duty benefit cannot be denied to a loan licensee importer. Details of the case here.
CESTAT Delhi remanded the matter to designated authority in the matter of imposition of anti-dumping duty on imports of MEG ‘Mono Ethylene Glycol’ as selective examination with respect to only one period was made as base for determination of injury.
CESTAT Chennai directs re-adjudication in eShakti.com’s case concerning eligibility for refund/rebate under Notification No. 41/2012-S.T. Detailed analysis and implications.
