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Procuring sales orders for foreign steel mills serving customers in India is Export of Services

October 19, 2023 801 Views 0 comment Print

CESTAT Mumbai’s ruling in Arcelor Mittal case, classifying procuring sales orders for foreign steel mills serving customers in India as an export of service, leading to the quashing of a service tax demand.

Section 78 Service Tax Penalty inapplicable to Retrospective amendments

October 19, 2023 1077 Views 0 comment Print

Dive into the CESTAT Chennai case of S. Thiagarajan vs. Commissioner of G.S.T. & Central Excise. Explore how the penalty under Section 78 cannot be sustained on a tax demand with retrospective amendments.

Capital Goods in Marine Terminal Facility Area Eligible for CENVAT Credit: CESTAT

October 19, 2023 723 Views 0 comment Print

Explore the CESTAT Chennai order in the case of Chemplast Sanmar Ltd. vs. Commissioner of GST & Central Excise regarding CENVAT credit on capital goods in a Marine Terminal Facility (MTF).

CESTAT Emphasizes Caution in Disciplining Customs Brokers

October 19, 2023 495 Views 0 comment Print

Discover the legal proceedings in the case of M/s Sainath Clearing Agency, where the CESTAT Mumbai revokes a customs broker license and imposes a penalty, offering insights into the disciplinary actions against customs brokers

Circular cannot impose new condition and restrict scope of exemption notification

October 18, 2023 1740 Views 0 comment Print

CESTAT Kolkata held that circular cannot impose new condition and restrict scope of the exemption notification. Accordingly, demand of customs duty based on condition imposed vide circular no. 24/98- Cus unjustified.

Order remanding matter set aside as all elements already considered at time of finalization of provisional assessment

October 18, 2023 747 Views 0 comment Print

CESTAT Kolkata held that order of Commissioner (A) remanding the matter set aside as the Order-in-Original passed by the Deputy Commissioner has taken into account all such elements at the time of finalisation of provisional assessment.

Confiscation of 1942 Vintage Plate Leveler Lacks Legal Basis under Customs Act, 1962

October 18, 2023 606 Views 0 comment Print

Read about the CESTAT Mumbai’s decision in the case of Jindal Saw Limited vs. Commissioner of Customs, where confiscation of ‘Plate Leveler’ parts was quashed.

Verify Data from Balance Sheet as SVB Findings Not Binding: CESTAT

October 18, 2023 666 Views 0 comment Print

Read about CESTAT Mumbai’s decision in the case of GlaxoSmithKline Asia Pvt Ltd versus Commissioner of Customs, where findings of SVB were not considered binding.

CENVAT Credit of Service Tax Paid Under Reverse Charge Mechanism is allowed

October 18, 2023 822 Views 0 comment Print

Read about CESTAT Delhi’s decision in the case of Incredible Indian Moments Pvt Ltd versus Commissioner (Appeals) and Additional Director General, where Service Tax demand on tour operators was quashed.

Confiscation of immovable property without prior notice is invalid: CESTAT Mumbai

October 18, 2023 693 Views 0 comment Print

CESTAT Mumbai criticizes Customs Department for confiscating immovable property without notice, compromising the integrity of the adjudication process. Details of the case explained.

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