CESTAT Ahmedabad held that without advancing reasons for doubting or rejecting the load port test certificate, there was no real justification for resort to provisional assessment and drawing of samples. Accordingly, customs duty exemption granted.
CESTAT Hyderabad held that CENVAT Credit in the books of the transferor is duly available to the transferee on account of change of ownership as per Rule 10 of the Cenvat Credit Rules.
CESTAT Ahmedabad held that documentary evidence has far greater weightage against oral evidence especially when the oral evidence is contrary to the documentary evidence. Accordingly, duty demand unsustained as statutory records duly reflects receipts and consumption of goods.
CESTAT Allahabad held that denial of CENVAT Credit on supplementary invoices evidencing the payment of service tax for period prior to amendments made in CENVAT Credit Rules, 2004 by way of insertion of Rule 9 (1) (bb) effective from 01.04.2011 is unjustified.
CESTAT Chennai held that amount already paid towards the duty liability and interest before issuance of show cause notice. Notice issued only for levying penalty is untenable. Hence, levy of penalty u/s. 78 deleted.
CESTAT Kolkata held that Cenvat Credit can be utilized for payment of service tax on ‘import of services’. Accordingly, duty demand denying the same is unsustainable.
Dive into legal complexities and key takeaways of case Crown Milk Specialities Pvt Ltd Vs Commissioner of Customs concerning conversion of shipping bills from Drawback to DEPB Scheme.
Explore the crucial legal battle between Arasan Amuthan Construction and the Commissioner of Central Excise and Service Tax. Understand why no service tax is due on pre-2007 contracts according to CESTAT Chennai.
CESTAT Chandigarh held that service tax demand under reverse charge mechanism unsustainable in case the IPR is registered in any foreign country and is not registered in India.
A deep dive into CESTAT Ahmedabad verdict in Hitech Industries Vs C.S.T.-Service Tax. The tribunal clarified that job fabrication does not fall under the category of Manpower Recruitment or Supply Agency Service, setting aside Service Tax demand.
