CESTAT Delhi held that service tax correctly demanded on the basis of Form 26AS since the appellant has not filed any returns and is also not registered with service tax department. Accordingly, appeal of assessee dismissed.
Overlooking COO without following procedure set out in Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Member States of ASEAN and the Republic of India) Rules, 2009 is untenable.
CESTAT Kolkata held that Lemoneez, being juice of single citrus pulp, is rightly classifiable under Tariff Item No. i.e. CTH 2009 31 00 instead of CTH 2106 as alleged by department. Hence, differential duty demand is set aside.
CESTAT Chennai held that expense of air travel of service provider who provided Management Consultancy Service is not includible in value for discharge service tax under reverse charge mechanism [RCM]. Accordingly, appeal allowed and demand set aside.
CESTAT Mumbai sets aside penalty and license revocation for SYNC Logistics, finding customs failed to prove breach of record rules under CBLR 2018 Reg 10(k).
CESTAT held that submission of TR-6 challans proved the appellant bore the burden of Customs duty including SAD. Consequently, the tribunal set aside the refund rejection and directed the authority to refund SAD of Rs. 2,87,801/-.
Nokia India Sales wins customs refund case at CESTAT. Tribunal overturns lower authority on unjust enrichment & limitation, accepting CA certificate.
CESTAT Chandigarh reduces redemption fine to 10% of re-determined value for imported used copiers, upholding lower penalty based on precedent.
CESTAT Hyderabad rules unutilised excise credit cannot be refunded in cash upon factory closure, citing Bombay High Court and Supreme Court precedents.
CESTAT rules in Laurel Wires case, directing tax department to pay interest on ₹20 lakh pre-deposit refunded after favorable appeal outcome.
