Explore the Customs Classification dispute between E-Factor Adventure Tourism and Commissioner of Customs. Analysis of boat usage, registration, and the crucial CESTAT Chennai decision.
Explore the CESTAT Chennai ruling in AP Enterprises case. Analysis of activities—camp mobilization, construction, wiring—under Survey and Exploration of Mineral services.
CESTAT held that mere short payment of duty by the appellant is not sufficient in order to invoke the extended period.
CESTAT held that, service tax is not payable on reimbursement of expenses as the nature of service should make no difference to the taxability of reimbursement.
MSG Enterprises Vs Commissioner of Customs (CESTAT Delhi) provisions of Section 27 A, which provides that, “ where a refund is not granted within three months from the date of receipt of the application, that shall be paid to the applicant with interest at such rate, as notified, on such duty, from the date immediately […]
No limitation is applicable for refund in the facts and circumstances of the present case, due to the amount lying with the Revenue having the nature of revenue deposit.
Indian Overseas Bank Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) The issue that arises for our consideration is whether the credit availed by the appellant-bank on the Service Tax paid on the basis of the premium paid to DICGC for insuring deposits is eligible for CENVAT Credit or not. The said issue […]
Goods are not Digital Inkjet Printers or that the goods are not capable of being connected to ADP or network and therefore is not classifiable under 8443 32 50 is against clarification given by CBIC
Section 11 – Power of adjustment cannot be exercised for demand of tax/interest/penalty which is sub judice by Central Excise officers.
CESTAT held that the value of scrap arising during the process of manufacture by the job worker is not included in the value of the goods cleared by the job worker to the principal manufacturer for the purpose of levying excise duty.
