Analyze CESTAT Mumbai’s ruling in Indian Oil Corporation Ltd. vs. Commissioner of Central Excise, focusing on ‘unjust enrichment’ and CA certificate’s role in excise duty cases.
Analyze CESTAT Chennai order in Hi Tours Mamallapuram Private Limited vs. Commissioner of Service Tax, focusing on non-taxability of mark-up for booking domestic travel tickets.
Analyze the CESTAT Kolkata order in Jai Balaji Industries Limited vs. Commissioner of Central Excise, highlighting the issue of levying Service Tax on actual transportation charges, not on provisions.
Analyze the CESTAT Mumbai order in S K Universal Pvt Ltd vs. Commissioner of Customs, highlighting the determination of ‘cut and polished diamonds’ value and its consistency with Customs Valuation Rules.
Read about Madan Kumar’s case where CESTAT Kolkata upholds the confiscation of betel nuts due to failure in providing evidence of legitimacy. Learn more about this customs dispute.
CESTAT Ahmedabad’s decision on penalty under Customs Act for fabricated DEPB scrips. Analysis of the case, rulings, and implications.
Analysis of CESTAT Ahmedabad’s ruling on eligibility to use Cenvat credit for service tax payment when engaged in both manufacturing and services. Case details and conclusion.
In the case of Ishwar Chand Gupta vs. Commissioner of Customs (CESTAT Kolkata), learn how CESTAT directed the refund of a security deposit after confiscating a truck transporting Red Sander Wood.
CESTAT Chandigarh held that the registration of the premises is not a pre-condition for availment of cenvat credit and thereof consequently the refund.
CESTAT Bangalore held that section 149 of the Customs Act, 1962 allows amendment of a Bill of Entry after the clearance of the goods only on the basis of documentary evidences which were in existence at the time the goods were cleared for home consumption. In absence of the same, the amendment is unjustified.
