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Exemption Notification No. 29/89-C.E. dtd. 01.03.1989 applies only to Kerosene

June 29, 2022 243 Views 0 comment Print

Indian Oil Corporation Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Introduction The case of Indian Oil Corporation Ltd. vs. C.C.E. & S.T. revolves around the interpretation and applicability of Notification No. 29/89-C.E. dated 01.03.1989. This article delves into the details of the notification, the conditions for its benefit, and the subsequent legal proceedings. Detailed Analysis […]

CESTAT explains Section 11BB provisions related to Interest on delayed refunds

June 29, 2022 4257 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling in Bhilosa Industries Pvt. Ltd. vs. C.C.E. & S.T. case, clarifying interest on delayed refund under Section 11BB of the Central Excise Act, 1944.

CESTAT upheld penalty for issue of Invoices without Movement of Goods

June 29, 2022 558 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on Steel & Metals Co. penalty for CENVAT invoicing violations. Understand the case, analysis, and the implications of Rule 26.

No Penalty & Confiscation for mere Clerical Error in filling Bill of Entry

June 29, 2022 1194 Views 0 comment Print

Explore the CESTAT Delhi ruling in Ceramic Tableware case against the Commissioner of Customs. Analysis of clerical error, redemption fine, and penalty under Sections 112(a)(ii) and 114AA.

No penalty under Rule 26 of Central Excise Rules, 2002 if goods were supplied with invoice

June 29, 2022 759 Views 0 comment Print

Explore the CESTAT Ahmedabad decision in Atul Parekh vs. C.C.E. & S.T. case. Penalties under Rule 26 for abetment in fraudulent Cenvat Credit nullified. Case details and analysis.

Service Tax Refund cannot be denied to SEZ unit for mere non-inclusion of service in approved list

June 28, 2022 660 Views 0 comment Print

Explore the case of Tega Industries vs. C.C.E. & S.T. (CESTAT Ahmedabad) as CESTAT overturns refund denial. Analysis of Business Support Service, procedural lapses, and distinct identities.

Cenvat credit cannot be denied merely for availment on photo copies of invoices

June 28, 2022 1482 Views 0 comment Print

CESTAT Ahmedabad ruled in favor of DKNV Engineering Pvt Ltd, stating that credit denial based on photocopies of invoices is a procedural lapse, not a valid reason.

Classification of imported ‘yaravita zintrac (zinc oxide suspension concentrate)’

June 28, 2022 666 Views 0 comment Print

Yara Fertilizers India Private Limited Vs Commissioner of Customs (CESTAT Mumbai) Introduction: The case of Yara Fertilizers India Private Limited vs Commissioner of Customs, adjudicated by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai, revolves around the classification dispute of the imported product ‘yaravita zintrac (zinc oxide suspension concentrate).’ The disagreement stems from […]

Non fulfillment of satisfactory, condition mars the revision of assessable value

June 28, 2022 303 Views 0 comment Print

Dive into the dispute of Acmechem Ltd vs Commissioner of Customs (CESTAT Mumbai). Explore challenges to value rejection, breaches of natural justice, and a crucial assessment analysis.

Clandestine removal charge, on incomplete/ inconsistent record, unsustainable

June 28, 2022 603 Views 0 comment Print

Charges of clandestine removal cannot be sustained as the evidences brought into the record by the department are incomplete, inconsistent and not a reliable piece of evidence.

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