CESTAT Ahmedabad

Service provided to Gujarat Energy Transmission Corporation Ltd. is exempt from service tax

N P Patel & Co Vs C.S.T.-Service Tax (CESTAT Ahmedabad)

CESTAT Ahmedabad held that service provided to Gujarat Energy Transmission Corporation Ltd. are exempted from the payment of service tax in terms of Notification No. 45/2010–ST dated 20.07.2010...

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DGFT Clarification prevails over allegation by Customs Department

Amar Cold Storage Vs C.C.-Jamnagar (prev) (CESTAT Ahmedabad)

Amar Cold Storage Vs C.C.-Jamnagar (Prev) (CESTAT Ahmedabad) CESTAT held that change of circumstances by way of clarification issued by the DGFT and withdrawal of the show cause notice, there was no scope for adjudicating authority to deviate from the decision taken by the DGFT to classify the goods under DEPB Entry at Sr.No.2/66 therefo...

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Appellant refrained from filing refund claim by CBIC circular till SC verdict – Period till SC verdict not includible in limitation

Variety Lumbers Pvt. Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

Variety Lumbers Pvt. Limited Vs Commissioner of Customs (CESTAT Ahmedabad) The refund claim was admittedly not filed within the period of one year as prescribed in paragraph 2 of clause C of Notification No. 102/2007-Cus dated 14.09.2007 and the same stands filed within a period of one year from the date of order of Hon’ble […]...

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No Service Tax on Security Deposit From Customers for Share Trading

Marwadi Shares & Finance Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT held that the Service Tax is not liable to be paid on the amount collected from the customer as interest free security deposit against trading of shares which is subsequently refunded without utilization....

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Duty not payable on scrap not generated from manufacturing process or cenvatable input/ capital goods

Shreno Ltd Vs C.C.E (CESTAT Ahmedabad)

CESTAT Ahmedabad held that duty not leviable on scrap which is neither generated from the manufacturing nor generated from the cenvatable input or capital goods....

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CESTAT reduces Redemption Fine and Penalty as classification was not conclusive

Shree Keshariyaji Metal Impex Vs C.C.-Kandla (CESTAT Ahmedabad)

Shree Keshariyaji Metal Impex Vs C.C. (CESTAT Ahmedabad) CESTAT find that as regard the classification of goods that whether the same is Aluminium Scrap or Aluminium Sheet, the assessment was made on the basis of the department’s claim and the appellant have paid the duty. The said assessment was not challenged by the appellant therefo...

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Bland allegation of leviability of service tax without any substantiation is unsustainable

Gujarat Power Corporation Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT Ahmedabad held that absolutely no indication as to how the amount received by the appellant from PGVCL would qualify as Business Auxiliary Service. Only bland allegation without any substantiation cannot be upheld....

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No duty payable on WIP/semi-finished goods lying at time of de-bonding of EOU

IPCA Laboratories Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

IPCA Laboratories Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the dispute relates to demand of duty on the semi-finished goods/ work in process goods during the debonding of EOU. We find that as per the details submitted by the appellant which is not in dispute, the semi-finished goods/ work in process was […]...

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CESTAT directs Commissioner (Appeals) to decide considering SC judgement in case of Coal Handlers

M R Patel & Sons Vs C.S.T. Service Tax (CESTAT Ahmedabad)

M R Patel & Sons Vs C.S.T. Service Tax (CESTAT Ahmedabad) CESTAT find that the present case involved mix question of law and facts. The learned Commissioner (Appeals) decided the matter relying on the Tribunal’s decision in the case of Coal Handlers (supra) wherein it was held that the identical services are classifiable under clear...

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Demand to pay NCCD after limitation period under Section 11AC not sustainable

Maheshwari Texturisers Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Maheshwari Texturisers Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT find that the issue involved is of levy of NCCD in respect of Partially Oriented Yarn falling under Chapter 5402 consumed actively for the manufacture of Polyester Texturized Yarn. On the said issue, there are number of judgments as cited b...

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