CESTAT Ahmedabad held that actual oil quantity physically received into the shore tank should be taken as the basis for payment of duty at the time of ex-bond bills of entry.
CESTAT Ahmedabad’s decision on penalty under Customs Act for fabricated DEPB scrips. Analysis of the case, rulings, and implications.
Analysis of CESTAT Ahmedabad’s ruling on eligibility to use Cenvat credit for service tax payment when engaged in both manufacturing and services. Case details and conclusion.
CESTAT Ahmedabad quashes penalty on Central Industrial Security Force (CISF) due to lack of clarity on service tax liability. Learn more in this article.
CESTAT Ahmedabad held that demand under Clause (i) of Rule 6(3) i.e. payment of 5%/10% of the value of exempted goods unjustified as appellant rightly availed the option of sub-rule (3A) of Rule 6 of CCR, 2004 i.e. reversal of proportionate cenvat credit attributed to exempted goods.
CESTAT Ahmedabad held that appellant is not liable to pay an amount equal to 10%/6%/5% of the value of exempted goods as proportionate Cenvat credit on common input service attributed to the exempted final product already reversed.
Analyzing the CESTAT Ahmedabad ruling on Bayer Vapi Pvt Ltd. vs C.C.E. & S.T.-Daman case, focusing on Cenvat re-credit, suo moto reversal, and legal implications.
CESTAT Ahmedabad rules in Madhu Silica Pvt Ltd Vs C.C.-Ahmedabad that proper inquiry is required for classifying Malvern Master Sizer under Customs Tariff.
Spent earth (By-Product)arising in oil refining, bleaching process arising is not liable to Excise duty -Awn Agro P Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
CESTAT Ahmedabad held that merely because by an agreement a right is confirmed on the party to the sale of goods or service undertaken was not ipso-facto bringing the agreement within the ambit of the franchisee.
