CESTAT Delhi rules on AVVNL’s service tax dispute involving police support, employee penalties, and tender non-compliance. Partial relief granted.
CESTAT Hyderabad rules liquidated damages to BHEL are not taxable under service tax law as they do not constitute payment for tolerating an act.
CESTAT Chennai held that cess levied on export of Shrimp and Prawns was unlawful and since the element of Agricultural Produce Cess paid on the export of Prawns and Shrimps was not passed, refund of the same is eligible.
CESTAT Kolkata held that ‘Works Rolls’ are Capital Goods and not spare parts and hence eligible to be imported against full utilization of Status Holder Incentive Scheme [SHIS Scheme]. Accordingly, appeal of assessee allowed.
CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, interest liability, and penalty imposition.
CESTAT Mumbai held that the amount of Social Welfare Surcharge (SWS) payable would be ‘Nil’ in case where Basic Customs Duty (BCD) is Nil. Accordingly, the appeal is allowed.
CESTAT Chennai partly allows appeal in Chadhuram Enterprises case, reducing redemption fine and penalty for non-compliance with labelling rules.
CESTAT Ahmedabad remands case, finding potential errors in penalty imposed on Swagat Synthetics under customs & excise laws.
CESTAT Chennai held that demand for IGST on ‘lithium-ion batteries’ at the rate of 18%, however, demand for interest set aside since section 3(12) of the Customs Tariff Act incorporated interest only with effect from 16.08.2024.
CESTAT Delhi rules penalty amounts for contract breaches are not ‘services’ under Finance Act, thus not liable to service tax.
