Follow Us:

CESTAT Ahmedabad

Tax not leviable on recipient as foreign service provider had permanent establishment in India: CESTAT Ahmedabad

March 4, 2024 963 Views 0 comment Print

CESTAT Ahmedabad rules service recipients in India not liable for service tax when the foreign service provider has a permanent establishment in India.

Penalty u/s. 114AA of Customs Act unsustainable as department failed to prove mis-declaration: CESTAT Ahmedabad

March 4, 2024 2415 Views 0 comment Print

CESTAT rules against imposing penalties on Amglo Resources Pvt Ltd for alleged COO misdeclaration, emphasizing the need for mens rea proof.

Penalty imposed for mis-classification of goods for claiming higher incentives: CESTAT Ahmedabad

March 4, 2024 2124 Views 0 comment Print

CESTAT Ahmedabad imposes penalties under Customs Act for fraudulent MEIS benefit claim by Fashion Accessories, highlighting stringent legal consequences.

Transportation Costs Exclusion Not a Basis to Deny CENVAT Credit: CESTAT

March 3, 2024 558 Views 0 comment Print

CESTAT Ahmedabad rules non-inclusion of transportation costs in assessable value doesn’t justify denying CENVAT Credit, providing relief to APAR Industries Ltd.

Larger limitation period inapplicable for de-bonding after verification & no dues certificate issuance

February 28, 2024 585 Views 0 comment Print

In a recent ruling, CESTAT Ahmedabad states larger limitation period inapplicable for de-bonding after verification & issuance of no dues certificate.

Declared values can be rejected on solid evidence & not on arbitrary comparisons or databases

February 15, 2024 642 Views 0 comment Print

CESTAT Ahmedabad emphasizes the importance of evidence in rejecting bill of entry values in Deeplalit Enterprise P Ltd Vs C.C.-Ahmedabad case.

No Penalty for Dual CHA Licenses due to Procedural Lapse: CESTAT Ahmedabad

February 15, 2024 570 Views 0 comment Print

CESTAT Ahmedabad rules in Asia Shipping Services vs. C.C.-Kandla case, dropping penalty for dual CHA licenses due to procedural lapses. Detailed analysis provided.

Bill of Entry Amendment Before Final Assessment Valid u/s 149 of Customs Act

February 15, 2024 1185 Views 0 comment Print

Read about CESTAT Ahmedabad ruling in Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla, allowing amendment on bill of entry u/s 149 of Customs Act before final assessment.

Lab’s inability to test a particular product renders its report unreliable for classification of that particular product

January 25, 2024 1488 Views 0 comment Print

Dive into the dispute of classifying imported goods – natural Calcite Powder or precipitated Calcium Carbonate? Explore the impact of lab testing limitations in Acme vs C.C.-Mundra case.

Extended period of limitation cannot be invoked if no suppression or mis-declaration

January 24, 2024 3051 Views 0 comment Print

CESTAT Ahmedabad dismisses plea for extended limitation in Karnavati Car Air Conditioners case. Detailed analysis of value determination for CVD in Bill of Entries.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031