CESTAT Delhi confirms service tax on foreign selling commission under reverse charge but sets aside extended period and penalties due to revenue neutrality.
CESTAT Chandigarh held that once Cenvat Credit is availed the same cannot be disallowed later as it was held that processing of uncoated paper didn’t amount to manufacture. Accordingly, appeal is allowed.
CESTAT Ahmedabad rules weighment activity at Navlakhi Port is not a taxable ‘Business Support Service,’ upholding statutory obligation defense.
CESTAT Delhi confirms 12% IGST on imported lithium-ion batteries for mobile phone manufacturing, rejecting higher demands from customs authorities.
CESTAT Ahmedabad rules that commission deducted in export invoices is a trade discount, not a service subject to tax under reverse charge, benefiting exporters.
CESTAT Kolkata held that demand of service tax on account of non-payment of service tax under commercial training and coaching services on hostel fees received for non-residential courses, is not sustainable and hence we set aside the same. Accordingly, demand set aside and appeal allowed.
CESTAT Delhi rules assessees must pay redemption fine for seized goods lost from their custody, asserting confiscation liability isn’t extinguished by physical absence. Case remanded for fine determination.
Kolkata CESTAT sets aside penalty on a diamond firm director, finding no evidence of involvement in alleged misdeclaration or overvaluation of imported goods.
Delhi CESTAT orders re-examination in an import misdeclaration case, stating the Commissioner (Appeals) failed to address allegations and defense arguments adequately.
CESTAT Ahmedabad rules shipping lines not required to waive container detention charges beyond 60 days, clarifying SCMTR interpretation and quashing penalty.
