CESTAT Chennai overturns Commissioner (Appeals) ruling that raised customs value of a second-hand car. Learn about the proceedings and decision of Lakshami & Co Vs Commissioner of Customs.
Delve into CESTAT Ahmedabad’s ruling in Kalpataru Transmission Ltd vs C.C.-Mundra, a case concerning penalties and goods misdeclaration accusations.
CESTAT pointed out that as the department had accepted the payment of service tax on output service, denying the CENVAT credit on input services, used for providing output service, was unjustified.
CESTAT Ahmedabad directs re-adjudication in the case of Senor Metals Pvt Limited vs. Commissioner of Central Excise & ST. The article discusses the demand of customs duty confirmed for manufacturing dutiable goods on job work basis without disclosing verification report.
CESTAT Ahmedabad rules in favor of Grauer & Weil India Limited in a case against Commissioner of Central Excise & ST. The article discusses the eligibility of Metal Finishing Chemicals and Electroplating Salts for exemption under Notification No. 10/1997-CE.
CESTAT Kolkata held that data collection and analysis, manpower mobilization, liaison, training supervision cannot be classified under ‘Management Consultancy Service’ and hence demand of service tax set aside.
Examining Nandji Mishra Vs Commissioner of Central Excise case on service tax non-payment penalties and the need for evidence verification.
Analysis of Asian Plywood Industries Vs CGST & Excise case where demand of customs duty is quashed due to lack of evidence for clandestine goods removal.
CESTAT Delhi held that Universal Joints Parts to be used in transmission shaft, are more specifically covered under sub heading 8483 60 90 and not under heading 8708.
CESTAT Chennai held that non-renewal of Private Bonded Warehouse license alleging settlement of disputes and admission of duty liability before Settlement Commission is unjustified. As post settlement, immunity is granted to the assessee from fine, penalty and prosecution under Customs Act and any other Central Act.
