Examining Nandji Mishra Vs Commissioner of Central Excise case on service tax non-payment penalties and the need for evidence verification.
Analysis of Asian Plywood Industries Vs CGST & Excise case where demand of customs duty is quashed due to lack of evidence for clandestine goods removal.
CESTAT Delhi held that Universal Joints Parts to be used in transmission shaft, are more specifically covered under sub heading 8483 60 90 and not under heading 8708.
CESTAT Chennai held that non-renewal of Private Bonded Warehouse license alleging settlement of disputes and admission of duty liability before Settlement Commission is unjustified. As post settlement, immunity is granted to the assessee from fine, penalty and prosecution under Customs Act and any other Central Act.
Review and analysis of the CESTAT Delhi’s ruling in Steel Authority of India Ltd. Vs Principal Commissioner regarding tax on contractual penalties.
CESTAT allows Sterling Agro to redeem goods via a fine instead of confiscation, further reduces penalty. Review this detailed court order analysis.
In the case of Raj Inter Decor Pvt. Ltd. vs. Commissioner of Central Excise, CESTAT Chandigarh ruled that service tax cannot be levied for a composite contract under the wrong head.
CESTAT Ahmedabad rules no service tax leviable on VAT-subjected vehicle sales, in Jivan Jyot Motors Pvt Ltd Vs Commissioner of Central Excise & ST.
Uncover Pakona Engineers’ victorious battle against the Commissioner of Central Excise. Service provided by foreign entities not liable for service tax.
An exploration of CESTAT Chennai’s judgement on CVD exemption under Notification No. 30/2004-CE for a trader not availing CENVAT credit.
