CESTAT Chennai upheld the quashing of Anti Dumping Duty (ADD) for imported Diethyl Thio Phosphoryl Chloride based on the Customs Tariff Act nuances.
CESTAT Chennai supports Dalmia Cement’s refund claim due to the Customs Department’s delay in reviewing orders, marking an important legal precedent.
CESTAT Hyderabad rules that no service tax is applicable on road repair, management, and maintenance services provided to NHAI from 2005-2009.
CESTAT Chennai held that Foreign Telecommunication Operator (FTO) is not the service receiver, but the visitors to India who use the service during their visit to India, are the service receiver and as per appellant’s own case the activity amounts to export of service and therefore, not exigible to Service Tax.
CESTAT Chennai held that cenvat credit availed on trading activity is not admissible, accordingly, cenvat credit admissible on common input services needs to be reversed by invoking the extended period of limitation.
CESTAT Allahabad held that tribunal has no jurisdiction to prescribe the rate of interest which is prescribed by the Government of India in terms of Notification issue under Section 11BB of the Central Excise Act, 1944.
CESTAT Chennai held that extended period of limitation invoked as appellant suppressed provision of service falling under the category of ‘Erection, Commissioning and Installation’ service with intention to evade payment of tax.
CESTAT Delhi held that order passed without assigning any reasons is non-speaking order and, accordingly, the same is bad-in-law and is liable to be set aside.
CESTAT Chennai held that merely billing customers for booking of space does not make one a Freight Forwarder. Therefore, the appellant whose activity has failed to establish his credential as a Freight Forwarder is found to satisfy the classification of Business Support Service. Accordingly, demand sustained.
CESTAT Ahmedabad held that appellant are entitled for the interest from the 3 months of the order of the tribunal till the refund of pre-deposit was granted.
