CESTAT Mumbai has set aside a penalty on Ceat Ltd for a reversed CENVAT credit, ruling that voluntarily correcting an error negates an intent to evade tax.
CESTAT Mumbai dismisses a revenue appeal, confirming that VAT/sales tax subsidies under the Goa scheme are not to be included in the assessable value for central excise duty.
The CESTAT Mumbai has remanded a service tax dispute back to the original authority for a new adjudication. The case centers on whether tax liability is determined by the date a service is completed or the date payment is received.
CESTAT Mumbai ruled Lehman Brothers India not liable for service tax on winding-up services, setting aside refund rejection and allowing appeals.
CESTAT has upheld the confiscation of smuggled gold and a penalty on two individuals after they were caught with gold concealed in a car without proper documents.
The CESTAT Mumbai has set aside a customs duty demand against JSW Steel, ruling that a corrigendum issued over four years after the original notice was a time-barred fresh notice. The tribunal found the initial SCN was defective for lacking legal authority.
CESTAT Mumbai remands Titanium Ten appeal back to the customs authority citing conflicting test reports for imported cotton fabrics. A fresh assessment is mandated.
The Customs Tribunal examined Visa Steel’s penalty for unfinalized Bills of Entry. The ruling restored the original nominal penalty, citing a similar case precedent.
The CESTAT has dismissed a Customs appeal, ruling that the sulphur limit under IS 17049 applies to calcined petroleum coke, not the raw material.
CESTAT Chennai held that classification of Amprolium HCL under Customs Tariff Heading [CTH] 2933 9900 upheld. Accordingly, duty and interest as ordered is upheld.
