Explore the CESTAT Chennai order in MRF Ltd. vs Commissioner of GST & CE. Understand the eligibility of cenvat credit on service tax paid for outward transportation of goods.
• In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnership firm M/s Zydus Healthcare. And as a remuneration, the appellant have been received the amount which is nothing else but a special share in the profit.
Explore the case of Hari Babu vs Commissioner of Customs (CESTAT Chennai). Section 128 of Customs Act, 1962, time-bar appeal, analysis, and remand order detailed.
Explore the legal battle between Baby Marine Seafood Retail Pvt. Ltd. and C.C, Cochin (CESTAT Bangalore) over seafood import. Understand the intricacies of compliance with Indian food safety standards, lab analyses, and the contested Section 111(d) of the Customs Act.
Bundy India Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) Hon’ble Apex Court in the case of CORONATION SPINNING INDIA (Supra) has held that interest of refund on penalty is not admissible under Section 11BB. As a result I do not find the appellants are entitled to any refund of interest on penalty amount under Section […]
Explore the CESTAT Bangalore order on Continental Automotive Components (India) Pvt Ltd vs. C.C., challenging the classification of LCD modules. Learn about the key findings and legal sustainability.
Explore the case of Kirloskar Ferrous Industries Ltd. vs. Commissioner of Customs (CESTAT Bangalore) where excess duty payment is contested. Learn about the implications, challenges, and legal decisions.
Since the definition of Business Support Service was amended w.e.f. 01.05.2011 to include ‘operational or administrative assistance in any manner’ hence, the services in relation to operational and administrative assistance could only be taxed post the said amendment and not before that.
Explore the Patel Labour Contractor vs C.S.T. Service Tax case (CESTAT Ahmedabad) where legal nuances and interpretations led to a time-barred service tax demand. Understand key arguments and precedents.
Explore the case of Popular Vehicles and Services Ltd. vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore). Analysis of service tax demand on free services and warranty labor, with references to legal precedents and departmental decisions.
