CESTAT Mumbai remands customs appeal on service date ambiguity. Order-in-Original service method not specified. Time-bar decision reconsidered.
Glider Technologies Vs Commissioner of Customs Cochin-Cus (CESTAT Bangalore) Heard both sides. 2. Learned advocate submits that they have filed necessary application under Sabka Vishwas (Legacy dispute) Resolution) Scheme, 2019 (SVLDRS) before the concerned authority and since the appeal before this Tribunal was dismissed for non-payment of pre-deposit amount under Section 35F of Central Excise […]
Shree Rishabhdev Marble and Minerals Private Limited Vs Commissioner of Customs (Preventive) (CESTAT Delhi) CESTAT find that the present proceedings before this Court emanate from a letter dated 6.1.2020 which cannot be treated as a proper show cause notice. No reason or evidence to support the allegation has been brought on record by the respondent […]
Chemplast Sanmar Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appellant had contended before the authorities below that as per Section 83 (3) of Chapter VII , Section 83 (5) of Chapter VII of the Finance Act, 2010, Section 94 of the Finance Act, 2004, Section 138 & Section 139 of the Finance Act, 2007 […]
CESTAT Chennai held that the demand of duty in respect of semifinished goods cannot sustain. Accordingly, the duty paid thereon is duly refundable.
CESTAT Delhi held that service charges for pre-payment or foreclosure of loan amount by the customer cannot be treated as taxable service and is not chargeable to service tax.
CESTAT Chennai held that Saccharomyces Boulardii being yeast is classifiable under chapter 21 and not under CTH 29183090 as Carboxylic acid.
CESTAT Kolkata held that the statutory limitation period prescribed under Section 11B of Central Excise Act would not be applicable to amounts paid under mistake of law.
CESTAT Chennai held that unjust enrichment is not applicable to refund consequent upon finalization of provisional assessment under Rule 9B of Central Excise Rules, 1944.
CESTAT Mumbai held that non-reflection of Cenvat Credit in ST-3 return cannot be ground to deny refund of unutilized cenvat credit.
