Matter of classification is complex. According, held that there is no scope for indicting the individuals in these proceedings for deliberate misdeclaration. Penalty not imposed as the role of the individuals in the misdeclaration of stores and bunkers is not evident in the impugned order.
Vestas Technology R&D Chennai Private Ltd. Vs The Commissioner of GST & CE (CESTAT Chennai) During the course of hearing learned consultant for the appellants could not produce documents to prove that the claims filed by the appellants were in time as enunciated by the larger Bench in the case of M/s. Span Infotech India […]
Explore the case of ITCO Industries Ltd. vs. GST Commissioner, CESTAT Chennai’s verdict on GST refund denial, advance authorizations, and compliance issues. Get insights into the legal analysis and its implications.
CESTAT set aside the Ex-parte order passed by the Revenue Department confirming the demand of Service tax along with interest and penalty on the cleaning services in respect of non-commercial building or premises.
Framing laws is the sovereign right of the state and this is not subservient to any contract between two businesses. Needless to say that in the case of any conflict between a contract and the law, the latter prevails.
CESTAT Delhi ruling in Takata India Pvt. Ltd. case clarifies that a general provision for slow-moving inventory, not written off, does not attract Cenvat Credit Rules. Detailed analysis and implications.
Explore the Customs Classification dispute between E-Factor Adventure Tourism and Commissioner of Customs. Analysis of boat usage, registration, and the crucial CESTAT Chennai decision.
Explore the CESTAT Chennai ruling in AP Enterprises case. Analysis of activities—camp mobilization, construction, wiring—under Survey and Exploration of Mineral services.
CESTAT held that mere short payment of duty by the appellant is not sufficient in order to invoke the extended period.
CESTAT held that, service tax is not payable on reimbursement of expenses as the nature of service should make no difference to the taxability of reimbursement.
