CESTAT Chennai delivers relief to Vedanta Limited, ruling that no Service Tax is leviable when no consignment note is issued to the service recipient.
In the Ajay Kumar Singh vs Commissioner of Customs (CESTAT Kolkata) case, penalty upheld for illegal importation of batteries and ammonium chloride. Detailed analysis here.
Read about the CESTAT Kolkata case Commissioner of Customs vs. S N Enterprises. Find out why the redemption fine and penalty were upheld under the Customs Act.
CESTAT Chandigarh quashes denial of Cenvat Credit on input, input services, capital goods for Tower Vision India Pvt Ltd. Analysis of the ruling.
Analysis of CESTAT Ahmedabad’s order on the exemption claim for Rent-a-Cab services provided in SEZ, emphasizing the need for supporting invoices.
CESTAT Chandigarh rules on penalty in CCE-Jammu Vs. Khyber Industries (P) Ltd. Detailed analysis of mens rea requirement under Rule 25 of Central Excise Rules.
CESTAT Mumbai held that Cenvat credit can be availed for clearance of dyed yarn, if the duty is paid at the doubling stage.
CESTAT Chennai held that as per Rule 7 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (CVR, 2007), “general expenses” in connection with sales in India are to be deducted from the sale price of imported goods/ identical/similar imported goods while arriving at the deductive value of the goods.
CESTAT Ahmedabad held that actual oil quantity physically received into the shore tank should be taken as the basis for payment of duty at the time of ex-bond bills of entry.
CESTAT Chennai held that as there is no tax liability on the advance amount received by the appellant, demand of interest thereon unsustainable.
