In Scaria Thomas & Co vs. Commissioner of Central Excise & ST (CESTAT Ahmedabad) case, learn about the absence of penalty under Section 78 in service tax due to no misrepresentation.
CESTAT Ahmedabad rules on the utilization of Cenvat credit for payment of excise duty by 100% EOU units during debonding. Detailed analysis and implications.
Analysis of Indian Oil Corporation Ltd vs CCEST case where issue of excise duty refund and applicability of limitation under section 11B were discussed. Learn more.
Discover CESTAT Ahmedabad’s ruling on service tax for compression of natural gas as manufacturing activity. Learn about the case and its implications.
Rectification of order was not made only on apparent error but issue in rectification of order was mixed question of law and fact that on which date service tax is leviable even Cenvat credit issue also involve a detailed scrutiny.
CESTAT Ahmedabad held that as investigating officers failed to comply with conditions of section 36B of the Central Excise Act with respect to obtaining certificate prior to relying upon the computer printout. Hence, demand set aside as based on unauthenticated data.
Relief to Videocon Industries, Interest of Refund allowable even if Refund was Granted after 3 Months from Date of Commissioner’s Order: CESTAT
Read the full text of the CESTAT Ahmedabad order in Gujarat Insecticides Ltd vs. C.C.E. & S.T. where no service tax was imposed on manufacturing through job-work.
CESTAT Ahmedabad held that construction service provided under Jawaharlal Nehru National Urban Renewal Mission (JnNURM) are exempted from the clutches of service tax. Accordingly, demand of service tax set aside.
Learn about CESTAT Ahmedabad ruling on Cenvat credit for construction services in case of General Motors India. Analysis and implications explained.
