CESTAT Mumbai set aside a service tax demand on Mumbai Port Trust, holding the appeal filed within the prescribed time. Case remanded for merits evaluation.
CESTAT Mumbai remands Ratnagiri Gas & Power’s LNG import duty case for fresh adjudication, citing failure to examine unjust enrichment.
CESTAT Kolkata held coal transportation within mines by BLA Infra-GKMWPL JV taxable under transportation, not mining services. Service tax demand overturned.
CESTAT Chennai ruled on Orchid Chemicals’ appeal, citing insolvency resolution precedents. The appeal was abated following NCLT approval. Read the full summary.
The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been shown to have been breached, is not concerned with the source of the credit.
CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold in Domestic Tariff Area. Accordingly, in such case, duty demand has to be raised as per the Customs Act.
The appellant is engaged in manufacturing of excisable goods falling under chapter 84 and are availing Cenvat credit of duty and tax paid on inputs and input services and are also registered u/s. 69 of the Finance Act, 1994 for discharging their service tax liability.
CESTAT Delhi rules customs duty exemption cannot be denied if export obligations are met and EODCs issued, overturning a ₹21 crore demand.
CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing penalties under the Excise Rules.
CESTAT Chennai abates Neoteric Infomatique’s customs appeal after NCLT’s approval of the resolution plan, citing Supreme Court and tribunal precedents.
