CESTAT Delhi held that mere act of purchasing gold without bill is highly insufficient to confirm the grave allegations of conspiring the act of smuggling of gold. Accordingly, the order imposing penalty on the appellants and confiscating their money is held not sustainable.
Delhi CESTAT cancels Rs. 10 lakh penalty on Safewater Lines, noting that the basis for penalty confiscation of goods was already set aside.
Kolkata CESTAT sets aside service tax demand on Maninder Singh, citing recipient’s payment under RCM and invalidity of demand based solely on Form 26AS.
Assessee had added the amount of Anti-dumping duty while self-assessing the customs duty liability which could not take the character of duty, therefore, the amount should not have been retained and was refundable.
CESTAT Delhi overturns service tax demand on milk chilling, ruling it does not constitute production or processing under Business Auxiliary Service.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the continued suspension of M/s. Kailash Shipping Services Pvt. Ltd.’s Customs Broker License. The Tribunal ruled that the show cause notice (SCN) issued to the company was time-barred and lacked jurisdiction, rendering the preceding suspension unsustainable.
CESTAT Chennai rules in favor of Hindustan Unilever, classifying Aloe Vera and Baby petroleum jelly as skincare. Decision aligns with prior rulings and Supreme Court precedent.
CESTAT Chennai rules that Wireless Access Points with MIMO but without LTE standards are eligible for customs duty exemption, citing Delhi High Court precedent.
CESTAT Delhi has ruled that notional interest on security deposits for safe deposit locker rentals is not taxable as service value, quashing demand against Ratna Sagar.
CESTAT Delhi ruled a €1 million cancelled invoice for post-contract services was not dutiable as additional import consideration, quashing duty and penalties.
