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Extended period of limitation cannot be invoked as issue involved interpretation of law

October 19, 2023 1788 Views 0 comment Print

CESTAT Chennai held that invocation of extended period of limitation unjustified as issue was mired in litigation and interpretation of law. Further, appellant is public sector undertaking and hence there is no scope of suppression with an intention to evade tax.

Notification No. 50/2017-cus Benefit cannot be denied for Goods Used in Loan Licensee’s Factory

October 19, 2023 561 Views 0 comment Print

CESTAT Ahmedabad grants relief to Intas Pharmaceuticals, ruling that Customs Duty benefit cannot be denied to a loan licensee importer. Details of the case here.

Imposition of anti-dumping duty on import of Mono Ethylene Glycol based on selective examination unjustified

October 19, 2023 207 Views 0 comment Print

CESTAT Delhi remanded the matter to designated authority in the matter of imposition of anti-dumping duty on imports of MEG ‘Mono Ethylene Glycol’ as selective examination with respect to only one period was made as base for determination of injury.

Refund under Notification No. 41/2012-S.T.: CESTAT Orders Re-adjudication

October 19, 2023 267 Views 0 comment Print

CESTAT Chennai directs re-adjudication in eShakti.com’s case concerning eligibility for refund/rebate under Notification No. 41/2012-S.T. Detailed analysis and implications.

Procuring sales orders for foreign steel mills serving customers in India is Export of Services

October 19, 2023 435 Views 0 comment Print

CESTAT Mumbai’s ruling in Arcelor Mittal case, classifying procuring sales orders for foreign steel mills serving customers in India as an export of service, leading to the quashing of a service tax demand.

Section 78 Service Tax Penalty inapplicable to Retrospective amendments

October 19, 2023 519 Views 0 comment Print

Dive into the CESTAT Chennai case of S. Thiagarajan vs. Commissioner of G.S.T. & Central Excise. Explore how the penalty under Section 78 cannot be sustained on a tax demand with retrospective amendments.

Capital Goods in Marine Terminal Facility Area Eligible for CENVAT Credit: CESTAT

October 19, 2023 429 Views 0 comment Print

Explore the CESTAT Chennai order in the case of Chemplast Sanmar Ltd. vs. Commissioner of GST & Central Excise regarding CENVAT credit on capital goods in a Marine Terminal Facility (MTF).

CESTAT Emphasizes Caution in Disciplining Customs Brokers

October 19, 2023 273 Views 0 comment Print

Discover the legal proceedings in the case of M/s Sainath Clearing Agency, where the CESTAT Mumbai revokes a customs broker license and imposes a penalty, offering insights into the disciplinary actions against customs brokers

Circular cannot impose new condition and restrict scope of exemption notification

October 18, 2023 753 Views 0 comment Print

CESTAT Kolkata held that circular cannot impose new condition and restrict scope of the exemption notification. Accordingly, demand of customs duty based on condition imposed vide circular no. 24/98- Cus unjustified.

Order remanding matter set aside as all elements already considered at time of finalization of provisional assessment

October 18, 2023 450 Views 0 comment Print

CESTAT Kolkata held that order of Commissioner (A) remanding the matter set aside as the Order-in-Original passed by the Deputy Commissioner has taken into account all such elements at the time of finalisation of provisional assessment.

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