CESTAT Ahmedabad held that nothing in the expression of Section 17(4) indicates that re-assessment of duty can be done at the request of party which has self-assessed its Bill of Entry and after clearance wants another benefit.
CESTAT Chandigarh held that interest on delayed refund at the rate of 12% per annum payable from the date of deposit till the date of payment.
CESTAT Mumbai held that unless and until the assessment made at the dealer’s end is revised or altered, the Cenvat credit availed on the basis of invoices by the recipient’s unit cannot denied/whittled down.
CESTAT Delhi held that customs broker cannot allow its licence to be used by someone else impersonating it. Accordingly, revocation of customs licence, forfeiture of security deposit and imposition of penalty justified.
CESTAT Ahmedabad orders a fresh look into Vapi Care Pharma’s refund claim, probing the unjust enrichment aspect and duty pass-through.
CESTAT Ahmedabad decides in favor of Eimco Elecon India Ltd, setting aside demand for reversal of cenvat credit and penalty, citing past tribunal order.
CESTAT Ahmedabad clarifies classification of cargo handling services within port premises, affirming eligibility for tax exemption under Notification 10/2002.
CESTAT Ahmedabad rules in favor of Savla Chemicals, dismissing the service tax demand under goods transport agent service due to lack of consignment notes.
CESTAT Ahmedabad rules MPC Gymkhana not liable for service tax on short-term accommodation charges, following Supreme Court’s CALCUTTA CLUB LTD. judgment.
CESTAT Delhi held that when a government company is involved there will be a rebuttable presumption regarding nonexistence of any of the ingredients mentioned in the proviso to section 73(1) of the Finance Act. Accordingly, extended period of limitation couldn’t be invoked.
