CESTAT Chennai grants unconditional exemption to Sun Pharmaceuticals on ‘Danazol’ from excise duty. Full details of the order against Commissioner of GST & Central Excise.
CESTAT Kolkata rules in favor of Oil and Natural Gas Corporation, categorizing drain hole drilling in oil wells as “mining services” from June 2007, rejecting service tax claims.
Reliance Industries Limited vs. Commissioner of Customs (CESTAT Ahmedabad) regarding payment of customs duty based on quantity of crude oil in a shore tank.
CESTAT Ahmedabad upholds penalty on Karimbhai Nanjibhai Shah for facilitating clearance of ‘Chhakkdo Rickshaw’ without excise duty payment, resulting in evasion. Full text available.
CESTAT Ahmedabad rules in favor of Reliance Industries, stating ship demurrage charges are not part of imported goods’ transaction value. Full analysis of C.C. Ahmedabad vs. Reliance Industries Limited.
CESTAT Bangalore upheld the Commissioner’s order regarding vegetable oil carotene levels, stating that delay in sample drawal impacts accuracy.
CESTAT Mumbai sets aside the order rejecting Cenvat credit, stating that the assessment was based on presumption and the burden of proof was not discharged.
CESTAT Ahmedabad ruling in Kalp Corporation vs. C.C.E. & S.T. regarding penalty under Section 11AC of Central Excise Act for delayed payment of excise duty and utilization of CENVAT credit.
CESTAT Kolkata’s ruling in the case of Commr. of CGST & Central Excise vs. Calcutta Springs Ltd. regarding service tax demand on fabrication works for Indian Railways without corroborative evidence.
CESTAT Chennai’s ruling in Commissioner of Customs vs. Gamesa Wind Turbines on customs exemption for wind-operated electricity generator parts without the required certificate from MNRE.
