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CESTAT Ahmedabad

Higher redemption fine and penalty imposable for repeated violation of Minimum Import Price

October 30, 2023 804 Views 0 comment Print

CESTAT Ahmedabad held that higher redemption fine and penalty imposable as appellant is a repeated offender and is violating the Minimum Import Price (MIP) condition prescribed by DGFT frequently.

No Restriction of CENVAT Credit on Supplementary Invoice for Stock Transfer

October 27, 2023 537 Views 0 comment Print

CESTAT Ahmedabad held that restriction of CENVAT Credit on supplementary invoice is applicable only in case of sale of goods. In the present case, restriction of CENVAT Credit on supplementary invoice is not applicable as there is only a stock transfer.

Common Partner in Partnership & Proprietorship Concern not Relative under Companies Act

October 26, 2023 3177 Views 0 comment Print

A proprietorship firm and the partnership firm even though the said proprietor was one of the partner in the partnership firm, both could not be a related person under section 2(41) of the Companies Act,1956.

Knowhow Not Intellectual Property Right if no Legal Protection

October 26, 2023 579 Views 0 comment Print

Read about the Intas Pharmaceuticals Ltd vs. C.S.T. – Service Tax case, where the need for legal protection of intellectual property for tax liability is discussed.

Mis-declaration cannot be alleged with Incomplete Evidence & Violation of Natural Justice

October 25, 2023 741 Views 0 comment Print

CESTAT Ahmedabad ruled that mis-declaration allegations without complete evidence and violation of natural justice cannot be upheld.

CESTAT denies Excise Duty Refund due to Unmet Burden of Proving No Unjust Enrichment

October 24, 2023 213 Views 0 comment Print

The CESTAT Ahmedabad addresses a case involving a refund dispute related to abatement and excise duty, emphasizing the need for clear evidence and transparency.

Choosing Not to Avail Conditional Service Tax Exemption is Legitimate for Assessee

October 23, 2023 423 Views 0 comment Print

Understand why the assessee chose not to avail of the Conditional Service Tax Exemption with this analysis of the arguments in Isgec Unit Dahej case. Alert: Notification No. 8/2005-ST dated 01.03.2005.

Location of Recipient Doesn’t Solely Determine Place of Service

October 22, 2023 450 Views 0 comment Print

In a recent case, CESTAT Ahmedabad provides relief to Bajaj Herbals, ruling that no service tax is leviable on advertising agency services provided by foreign-based service providers for marketing. Get the full details here.

Excise Duty Cannot Be Demanded for mere Procedural Lapse in Admitted Export of Goods

October 22, 2023 387 Views 0 comment Print

CESTAT Ahmedabad’s verdict in Crown Ceramics Vs C.C.E. & S.T.- Rajkot. Excise duty not demandable for a procedural lapse in the case of alleged clandestine removal of goods.

Notification No. 50/2017-cus Benefit cannot be denied for Goods Used in Loan Licensee’s Factory

October 19, 2023 549 Views 0 comment Print

CESTAT Ahmedabad grants relief to Intas Pharmaceuticals, ruling that Customs Duty benefit cannot be denied to a loan licensee importer. Details of the case here.

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