A detailed analysis of CESTAT Chennai’s decision in the Sesa Sterlite Ltd Vs Commissioner of GST case, focusing on the finalized ad valorem value of copper anode under Central Excise Rules.
Exploring the landmark CESTAT ruling in Manmade Spinners India Ltd Vs Commissioner of CGST case which clarifies that cash refund is permissible for an assessee operating under Central Excise Exemption Notification.
CESTAT Ahmedabad grants relief to Sun Pharmaceuticals, allowing the remission of duty application on goods destroyed in a fire incident.
Bill of Entry has been finalized as per declared value and when Bill of Entry has been finally assessed at declared value then redemption fine and penalties cannot be imposed.
Sundaram Industries Ltd wins appeal against imposition of service tax on clearing and forwarding agency services provided outside India as per a ruling by CESTAT Chennai.
CESTAT Mumbai has allowed a refund based on unutilized Cenvat credit calculated under the Cenvat Credit Rules, 2004, marking a significant decision for businesses with accumulated Cenvat credits due to exports.
CESTAT Chennai held that imposition of penalty unsustainable as non-payment of service tax on renting of immovable property service was on account of confusions and litigations.
CESTAT Mumbai held that customs exemption in terms of notification no. 52/2003-Cus dated 31st March 2003 is duly available to ‘polyethylene (PET) granules’ under input category as used during manufacture of ‘moulds’.
CESTAT Chennai held that benefit of exemption in terms of section 5A vide notification no. 10/1997-CE dated 1.03.1997 duly extended to EOU.
CESTAT Chennai held that adopting the values as fixed by the Valuation Committee without revealing the methodology and basis adopted for such values is not correct and is not in accordance with the Valuation Rules.
