CESTAT Kolkata held that revenue has not brought any cogent evidence towards foreign origin (Chinese Origin) of goods (fire crackers). Further, investigation and proceedings are also conducted in casual manner. Thus, order is set aside.
Manufacturer’s refund claim for denied Cenvat credit under GST transition rules allowed by Tribunal, citing vested rights and procedural challenges.
CESTAT Delhi restores appeals for Office Plus Limited and its director, allowing a 20% pre-deposit in a customs duty case involving imported machines with a classification dispute.
Indusind Media wins partial relief at CESTAT Delhi. Tribunal rules Customs Act S.114AA penalty cannot be applied retrospectively, reducing fines.
CESTAT Delhi held that service tax is not leviable when goods are given on hire along with effective control and possession thereof. Accordingly, demand on hire charges dropped as equipments are given on hire with right of possession and effective control.
Delhi Tribunal confirms excise duty demand on malt manufacturer, ruling sprout sale proceeds must be included in assessable value.
Tribunal sets aside service tax demand on Agarwal Traders for Vodafone dealer commissions, citing prior rulings on trading activity and avoiding double taxation.
CESTAT Delhi overturns central excise duty demand and penalties on Surya Wires, ruling that statements recorded under Section 14 cannot be relied upon without following Section 9D’s mandatory procedure.
Appeals by M/s. Combine Trading Co. and Shri Jaspreet Singh dismissed in customs undervaluation case. Investigations revealed mis-declaration and use of parallel invoices.
CESTAT Chennai rules on service tax liability for TASMAC’s bar license fees, affirming statutory function post-March 2013 and citing judicial precedents.
