CESTAT Chennai held that claim of wrong availment of abatement via ST-3 returns doesn’t amount to mis-declaration. Hence, extended period of limitation cannot be invoked and demand for normal period sustained.
CESTAT Chennai held that duty burden is shifted to the appellant unit only because facility under rule 12BB is opted. Also, penalty under section 11AC of the Central Excise Act, 1944 unwarranted when duty liability is paid with interest.
CESTAT Ahmedabad rules that to avail abatement under Notification No. 01/2006-ST, the cost of material provided by the service recipient must be included in the gross value of construction service.
CESTAT Ahmedabad holds that no separate service tax can be levied on the commission received by the appellant from BSNL, when it’s included in the gross sale price of SIM cards. This verdict aligns with previous judgments favoring the assessee.
Learn about the landmark ruling of CESTAT Kolkata which stated that the processes of Re-Crystallisation and Distillation do not qualify as manufacture under the Central Excise Act, and the implications of this judgment on the appellant, Ganga Rasayanie.
A landmark judgement from CESTAT clarifies that brand promotion carried out by IPL player Pinal Rohit Shah for Mumbai Indians does not fall under the category of Business Auxiliary Service. Understand the case details, analysis and implications here.
A critical judgement by CESTAT remands the case of Suraj Ropes, a defunct manufacturer, seeking a refund of unutilised CENVAT credit accumulated due to export under bond and LUT. Read on for a comprehensive analysis of the case.
Insightful overview of the CESTAT Ahmedabad’s decision in Deepali Suresh Padhiar Vs C.C.-Ahmedabad case, examining the implications for non-resident Indians unaware of Indian Baggage Rules.
Case summary of Jochan Michael vs. Commissioner of Customs where CESTAT Kolkata upheld the confiscation of foreign-origin gold biscuits despite an error in the recorded statement.
In a landmark decision, CESTAT Ahmedabad supports Welspun Corp Ltd, permitting the use of Cenvat credit of basic excise duty to offset Education Cess and Secondary & Higher Education Cess, establishing a crucial legal precedent.
