Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again by invoking extended period on same issue for a subsequent period.
CESTAT Ahmedabad ruled that co-owners of rented property are not an AOP, and their individual rental income below ₹10 lakh is exempt from service tax.
CESTAT Bangalore rules KLE Society’s services to Malaysian university qualify as export of services, overturning a substantial service tax demand. The tribunal cited precedent cases like Vodafone Idea and Verizon Communication, emphasizing the recipient’s location and foreign currency payments.
Disha Realcon and SM Niryat had exported iron ore fines whose Fe content was below 58% under some Shipping Bills and iron ore fines whose Fe content was above 58% under some other Shipping Bills.
Read about Mittal Appliances Ltd.’s customs appeal where transaction values for copper scrap were rejected. Detailed analysis of the CESTAT Delhi ruling on valuation rules and implications.
Analysis of CESTAT Kolkata’s decision in Mahavir Ferro Alloys Pvt. Ltd. Vs CGST & Central Excise, focusing on alleged clandestine removal and estimated production norms.
CESTAT Kolkata allows CENVAT Credit to Rexon Strips Ltd., ruling that inputs used in capital goods are eligible, setting aside prior denials by lower authorities.
Tribunal imposed a mandatory penalty of ₹15,59,363 under Section 114A of the Customs Act for misclassification and duty evasion, emphasizing strict compliance with statutory requirements in cases of deliberate misdeclarations.
CESTAT Kolkata held that owner of the car is liable to pay customs duty on redemption of the confiscated vehicle/ car even if the owner is not the importer of the car. Accordingly, appeal dismissed.
CESTAT Mumbai sets aside an order adding royalty to import valuation, citing jurisdictional issues and lack of finalized assessments. The tribunal emphasizes the need for proper determination of duties under the Customs Act.
