On the one hand the Revenue has made demand of central excise duty on goods consumed in the finished goods and on the other hand it is demanding duty on the finished goods which is wrong. Even if there is any duty demand, the same shall be restricted only upon finished goods. The raw material duty cannot be demanded as the same were consumed for intended purpose of manufacture.
Analysis of CESTAT Mumbai case between CGST & CE and Modern Road Makers Pvt. Ltd., focusing on service tax demand based on ST-3 and ITR mismatch.
Read about the CESTAT Chandigarh order on Excise Duty for R.B. Forging (P) Ltd. vs CCE. Discover the legal insights & implications on Rough Forgings.
Analysis of the case between Honda Siel Power Products and Commissioner of Customs on lawn mowers’ duty & classification. CESTAT Chennai ruling.
CESTAT Chennai quashes demand of service tax on Shiva Automobiles for repair & maintenance of motor vehicles. Read the verdict details & implications here.
Analysis of CESTAT Chennai Order on service tax exemption notifications. Upshot Utility Services appeals against CGST & CE over SEZ exemption changes.
CESTAT Bangalore reduces redemption fine to 10% and penalty to 5% for imported used multifunction machines in absence of market value. Detailed analysis of case.
CESTAT Chennai’s ruling on Ford India Pvt Ltd: No Service Tax on composite contracts for vehicle repair involving goods & services before 01.07.2012.
CESTAT Ahmedabad held that Parts of Drier/ parboiling parts namely Heat Exchanges, Drier Fan and Aluminium Fin Tubes are classifiable under Chapter Heading 8437 and attracted NIL rate till Circular No. 924/14/2010-CX dated 19.05.2010 got rescinded.
CESTAT Ahmedabad held that goods imported are classifiable under tariff heading 27101290 which are allowed to be imported only through State Trading Enterprises (STE), as per the Foreign Trade Policy (FTP) condition 5 of chapter 27. Redemption fine and penalty justified as condition of the policy for importing goods not satisfied.
