CESTAT Delhi upholds the absolute confiscation of disputed gold as it was reasonably believed to be smuggled and appellant failed to discharge his burden to prove that the golds was not smuggled gold.
Komatsu India Private Limited Vs Commissioner of Customs (CESTAT Chennai) It is not the case of the Revenue that what the appellant claimed was the refund of the duty paid and there is also no dispute that the appellant claimed only the security deposit made. The Hon’ble jurisdictional High Court in the case of M/s. […]
CESTAT held that giving options for availing a particular option is procedural requirement and on failure of same, assessee cannot be deprived of choosing any of option available in Rule 6(3)
CESTAT Delhi held that the Deputy Commissioner is not empowered to issue an assessment order under Section 17(5) of the Customs Act, 1962, after the goods have already been cleared for home consumption.
An investigation was conducted upon ICFAI and its associates all over India, which resulted into issuance of multiple show cause notices proposing the demand of service tax along with applicable cess, interest and penalty, for the period of October 2007 to September 2009.
Once a notification enforcing anti-dumping duty is expired and non-existent, such non-existent notification cannot be extended.
CESTAT Ahmedabad held that service of soil conservation and land reclamation undertaken by public sector undertaking which is provided to Government is exempt from service tax vide notification no. 25/2012.
Assessee is legally entitled for cash refund of accumulated & unutilized Cenvat credit of Education & Secondary and Higher Education Cess as per Rule 3 of Cenvat Credit Rules, 2004
CESTAT Hyderabad held that imparting of coaching for competitive examinations such as IIT-JEE, AIEEE etc is a taxable service in terms of Section 65(26) of Finance Act 1994.
CESTAT Hyderabad held that freight charges for delivering goods to the buyers premises is not includible while assessing the value for the purpose of payment of central excise duty.
