Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert analysis provided.
Original authority should assign specific reasons for rejection of declared value and duly follow provisions contained in Section 14 ibid read with Valuation Rules, 2007 for re-determination of assessable value.
CESTAT Delhi held that export of Triethanolamine, which is one of the Specialised Chemicals, Organisms, Machinery, Equipment and Technology (SCOMET) items, without the required authorization is a serious violation. Hence penalty imposed.
CESTAT Delhi held that goods imported are IC-Codecs and are classifiable under Customs Heading 8542 39 90 and hence are exempted from payment of customs duty leviable on goods imported into India.
CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition of exemption by way of refund imposed under the provisions of the Finance Act are inconsistent with the provisions of the SEZ Act. Refund granted.
CESTAT Ahmedabad held that co-owners are to be treated as independent service provider for calculating threshold limit of exemption under Notification Nos. 6/2005-ST dated 01.03.2005 and No. 8/2008-ST dated 01.03.2008.
CESTAT Kolkata ruled in favor of Shree Balaji Engicons, finding no service tax liability under “commercial construction service” for pre-2007 contracts.
CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key legal insights and judgment details.
In a significant decision, CESTAT Chennai quashes excise duty on ‘Black Sand’, ruling it as waste, not a dutiable product. Explore the detailed analysis here.
CESTAT Delhi rules Shakti Pumps is entitled to a cash refund of CENVAT credit for CVD and SAD paid post-GST. The decision upholds the Commissioner (Appeals) order.
