Exploring legal intricacies of Total Energies Marketing India Pvt. Ltd. vs Commissioner of GST & Central Excise case ruled by CESTAT Chennai regarding LPG storage and service tax.
CESTAT Ahmedabad held that reversal of proportionate credit towards exempted goods along with interest already made, the demand of 10% /6%/5% of the value of exempted goods shall not be sustainable
A detailed analysis of the landmark CESTAT Kolkata ruling in Emta Coal Limited vs Commissioner of Central Excise & Service Tax. Understand the legal implications for Cenvat Credit on Capital Goods in the context of providing output services.
Analysis of the CESTAT Chennai order in Axon Drugs (P) Ltd Vs Commissioner of GST & Central Excise case. Discover why directing excise refund to Consumer Welfare Fund was deemed unjust.
CESTAT held that when there is doubt regarding documents, authority should seek clarification/explanation rather than relying on assumptions.
Analysis of CESTAT Ahmedabad decision in Gujarat Alkalies and Chemicals Ltd vs C.C.E. & S.T., focusing on retrospective effects of CBEC clarification on excise tax for Chlorinated Paraffin.
CESTAT Mumbai held that as registration numbers were purposefully omitted, accordingly, the genuineness of the invoices are doubtful, the invoices are categorized as inadmissible document.
CESTAT Ahmedabad held that Cenvat Credit is admissible on any material used for construction of building or fabrication of any equipment which in turn used for providing output taxable service. Cenvat on material used in the manufacture of barges which are used for providing output service is admissible.
Read about the CESTAT Ahmedabad decision regarding service tax on fees paid to USFDA for approval of medicaments. The matter is remanded for further examination.
In the Hindustan Motors Ltd vs. Commissioner of Customs and CESTAT Delhi case, the appellate authority’s power to reject a refund claim based on grounds not indicated in the show cause notice is discussed.
