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Extended period of limitation not invocable on account of revenue-neutrality

July 17, 2023 1164 Views 0 comment Print

CESTAT Chennai held that demand invoking extended period cannot be sustained on account of revenue-neutrality as duty charged by Unit-I would be taken as cenvat credit by Unit-II.

Composite contract of supply of goods and services is rightly classifiable under ‘Works Contract Services’

July 17, 2023 1548 Views 0 comment Print

CESTAT Delhi held that work orders include the charge supply of goods and fixing and finishing of tiles/granite/marbles such composite contracts involving both supply of goods and services are rightly classifiable under ‘work contract services’.

Date of judgement is relevant date where duty becomes refundable as a consequence of judgement

July 17, 2023 801 Views 0 comment Print

CESTAT Delhi held that where the duty becomes refundable as a consequence of judgement decree order or direction of appellate authority Appellate Tribunal or any Court, the date of such judgement decree, order or direction shall be the relevant date.

SAD Exemption Ineligible for Importer Violating Import Policy & Exemption Notification Terms

July 17, 2023 429 Views 0 comment Print

Analysis of the CESTAT Bangalore order in the case of DLF Southern Towns Pvt Ltd vs. Commissioner of Customs where violation of import policy led to confiscation and penalty.

CESTAT Orders De-Novo Adjudication for Jurisdiction Issue in Service Tax Case

July 17, 2023 1446 Views 0 comment Print

Comprehensive review and implications of the CESTAT Ahmedabads decision in the Modest Infrastructure Limited Vs Commissioner of Central Excise case.

Cenvat Credit Rule 6(3) inapplicable if wrongly taken credit reversed subsequently

July 17, 2023 1605 Views 0 comment Print

Detailed review and implications of CESTAT Ahmedabads judgment in the case of West Coast Pharmaceutical Works Ltd Vs C.C.E.-Ahmedabad.

Pre-April 2007 Transactions Exempt from Penalty under Central Excise Rule 26(2)

July 17, 2023 489 Views 0 comment Print

Detailed analysis of the CESTAT Ahmedabad ruling on the Goodluck Empire Vs CCE & ST case involving penalties under Rule 26 of Central Excise Rules, 2002.

Service Tax on Software Activation Charges in Telecom System

July 17, 2023 630 Views 0 comment Print

Explore the landmark CESTAT Ahmedabad order on whether service tax is applicable to software activation charges under Business Auxiliary Service in the case of Avaya Global Connect Vs Commissioner of Central Excise & ST

SSI Exemption Cannot Be Denied for Using Family Surname in Separate Entity

July 17, 2023 468 Views 0 comment Print

The CESTAT Chandigarh has ruled in favor of Mankoo Machine Tools in a pivotal case on SSI exemptions. This decision clarifies that family surnames can be used across separate entities without forfeiting SSI exemptions.

Post Facto Certificate Production for Exemption under Notification No. 108/95-CE

July 17, 2023 975 Views 0 comment Print

CESTAT held that post facto production of certificate entitled appellant to benefits of Exemption Notification No.108/95-CE. CESTAT Cited Supreme Court decision in case of Tullow India Operations Ltd.

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