CESTAT emphasized that Point of Taxation Rules are not applicable when service is provided, and invoice is issued before introduction of POT rules.
CESTAT quashes penalty on MSK Shipping & Logistics for illegal export of red sander goods. Delve into the legal implications of this case.
CESTAT Ahmedabad held that mere suppression of facts is not enough for invoking extended period of limitation. There must be a deliberate and wilful attempt on the part of the assessee to evade payment of duty.
Explore the CESTAT Ahmedabad order on Commissioner vs Sheena Textiles. Detailed analysis of the duty-free machinery dispute, conditions of exemption, and legal implications.
Explore the CESTAT Ahmedabad ruling in Suraj Industries vs. C.C.E & S.T.-Silvassa. Analysis of Cenvat Credit Rules, exemption dispute, key arguments, and tribunal’s verdict.
CESTAT Ahmedabad held that no reliance can be placed on statements of third party without tangible corroborative evidence. Accordingly, recovery of Cenvat Credit under rule 14 rightly dropped.
Services in the Form of Receipt of Patent Registered Outside India not liable to Service Tax – CESTAT, Ahmedabad. Intas Pharmaceuticals Ltd. entered into a Technology Transfer and Licensing Agreement with Swiss company for development and commercialization of recombinant human erythropoietin. Technology Know-how Transfer Agreement with UK’s Biocam Ltd.
CESTAT Ahmedabad held that service of laying of pipeline for Gujarat Water Supply & Sewerage Board (GWSSB) is not falling under the service of industrial or commercial construction service.
CESTAT Ahmedabad held that spent solvent (DMF) arising during the course of manufacture of dutiable ‘Sucralose’ is not dutiable and hence demand of excise duty thereof is not sustainable in law.
Dholu KCL JPF wins CESTAT Ahmedabad case! Quashing service tax demand, tribunal rules removal of overburden during lignite mining as ‘Mining Service.
