No Service Tax on Agreement with government for supply of water on the basis of volume of water drawn as same is not a case of assignment of right to use natural resources of government.
CESTAT Chennai rules re-determination of UAE car value using Australian prices invalid without contemporary imports. Full text of the CESTAT Chennai order.
Explore the CESTAT Delhi ruling on Weldon Tours & Travels Pvt. Ltd. vs Commissioner of Service Tax, revealing no service tax liability on outbound tours. Full analysis provided.
CESTAT Delhi ruled demand based solely on ST-3 returns vs. trial balance differences unjustified without proof of taxable services. Detailed analysis & conclusion provided.
CESTAT Chennai quashes penalty imposed under Section 114(ii) of Customs Act, citing lack of intent to export semi-finished leather. Full text analysis included.
Once a export benefit under which shipping bill was filed has been availed, the conversion to any other scheme cannot be allowed as either draw back scheme benefit could be availed or advance license benefit could be availed and not both
CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under Central Excise Act, 1944. This Act applies to whole of India but not beyond. When Central Excise Act itself does not extend outside India, neither will CENVAT Credit Rules. Therefore, it is impossible for anyone outside India to avail benefit of CENVAT credit.
It is settled law that appellant refund claim wherein order determining duty is not challenged and modified in appeal by appellate authority, refund claim is not maintainable.
Rajdev Inter Trade Pvt. Ltd. vs. C.C.-Mundra (CESTAT Ahmedabad) analysis: Remelted zinc deemed as zinc alloy, attracting 7.5% customs duty. Detailed order review.
CESTAT Mumbai rules in favor of Ganesh Benzoplast Ltd., stating no confiscation if prior permission taken for storage of non-bonded goods in bonded warehouse. Detailed analysis of the case provided.
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