CESTAT Mumbai dismisses the Department’s appeal, allowing Oerlikon to claim CENVAT credit at Pune. The ruling emphasizes revenue neutrality and pre-2016 Rule 7 provisions.
Enbee Education Centre Private Limited Vs Commissioner of C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad) The services provided amount to “export of service” under Rule 2 read with Rule 3(2) of the Place of Provision of Service Rules We share the recent order passed by the Hon’ble CESTAT Ahmedabad. The appellant is providing services to foreign universities. […]
CESTAT Mumbai rules extended limitation cannot apply for service tax demand on sub-contractors due to conflicting decisions, emphasizing procedural norms.
CIT (Appeals) held that assessee qualified as an ‘intermediary,’ making the services rendered ineligible for classification as ‘Export of Services’ under the Service Tax Rules, 1994.
CESTAT Bangalore held that no time limit has been prescribed under the statutory provision of Section 149 of the Customs Act hence circular no. 36/2010 dated 23.09.2010 cannot prescribe particular time period which is not provide u/s. 149.
CESTAT Bangalore held that the quantity of crude oil actually received into a shore tank in a port in India should be the basis for payment of customs duty. Thus, customs duty needs to be calculated based on crude oil received in shore tank.
Nokia India Pvt. Ltd. faced a service tax demand for short payments, penalties, and CENVAT credit issues during the period 2003–2007. CESTAT ruling clarified the matter.
CESTAT Ahmedabad ruled that cost-sharing among Gujarat electricity companies, including MGVCL, does not constitute taxable Business Support Services under Finance Act, 1994.
CESTAT Ahmedabad remands the appeal of Sahjanand Medical Technologies Ltd. regarding the enhancement of goods valuation, highlighting issues with SEZ duty, CAS-4 certificate, and time bar.
CESTAT Ahmedabad rules in favor of Arpan Aeromatics, overturning the classification decision for imported goods, citing improper reliance on the end-use and absence of chemical examination.
