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CESTAT Ahmedabad

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

October 24, 2023 417 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 843 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 657 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 717 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 1260 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.

No Service Tax on Computer Linkage Charge received by stock broking company

October 18, 2023 561 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Edelweiss Financial Advisors Ltd., stating no service tax on computer-to-computer linkage charges for stock broking companies. Details of the case here.

No Service Tax on Material Supplied Free during Construction: CESTAT

October 18, 2023 492 Views 0 comment Print

CESTAT Ahmedabad rules that service tax isn’t applicable to materials supplied free of cost by the service recipient during construction. Read the full case analysis.

Refund u/r 16 of Pan Masala Packing Machine Rules allowable due to change in constitution

October 17, 2023 720 Views 0 comment Print

CESTAT Ahmedabad held that refund under rule 16 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 allowable on account of change in constitution of firm into a private limited company.

Cenvat Credit on inputs used in manufacture of product which is further utilized for manufacture of dutiable final product allowed

October 11, 2023 930 Views 0 comment Print

CESTAT Ahmedabad held that Cenvat Credit of duty paid on inputs used in manufacture of final products cleared without payment of duty and which is further utilized for manufacture of final products on which duty is paid is allowable.

Duty to be calculated on pro-rata basis in case of production of new retail sale price

October 11, 2023 960 Views 0 comment Print

CESTAT Ahmedabad held that in case of production of a new retail sale price, duty is to be calculated on pro-rata basis, in the present case only four days, when the production has taken place.

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