CESTAT Chennai held that rejection of transaction/ declared value of impugned goods on the basis of contemporaneous imports without providing details relating to contemporaneous imports of goods is unsustainable in law.
CESTAT Delhi held that the gold in question is not proved to be the smuggled gold of foreign origin. Mere purity thereof being equivalent to the purity of foreign gold is wrongly held to be the criteria to hold the melted gold as the gold of foreign origin. Hence, investigation is observed to be faulty.
CESTAT Chennai held that violation of the Customs Brokers Licensing Regulations (CBLR), 2013 though stands established, the revocation of Customs Broker Licence is set aside as business and the livelihood of not only the appellant, but also its employees is adversely affected because of the suspension and revocation of the licence.
Explore the analysis of the case Satya Megha Ispat Pvt. Ltd. vs Commissioner of Central Excise by CESTAT Kolkata regarding inclusion of transportation charges in assessable value. Understand the implications of FOR contracts and recent CBEC circulars.
Ruling on service tax demand under ‘Auctioneer’ Service on commission by a cooperative society in conducting action. Details on the CESTAT Chennai’s verdict.
CESTAT set aside impugned order and held that the assessee is not receiving penal interest and bouncing charges as a consideration for tolerating an act. Thus, service tax cannot be demanded.
CESTAT Chennai held that agreement entered that the appellant is providing uplinking service for ‘SS Music channel’ and ‘Sur Sangeeth Channel’ is only a sham document. Appellant has disguised the rendering of Broadcasting Service under cover of uplinking service. Hence, service tax demand invoking extended period of limitation sustained.
CESTAT Ahmedabad held that benefit of segregation can be allowed only if the imported scrap contained impurities like iron, rubber, plastic, steel etc.
Analysis of Jagjeet Singh Parwana vs Commissioner of Central Excise case. Non-specific show-cause notice’s impact on Service Tax demand set aside by CESTAT Chandigarh.
Analysis of the CESTAT Kolkata case involving excise duty demand based on differences between balance sheet and ER-1 returns, highlighting the need for substantial evidence.
