CESTAT Ahmedabad ruled that tax demands cannot rely solely on oral statements without corroborative evidence. The judgment reduces tax demand and waives penalties.
Kohler India appeals for CENVAT credit denial on input services for factory construction. CESTAT directs fresh order within 2 months for proper consideration.
CESTAT Ahmedabad held that price cannot be enhanced merely on the basis of DGOV circular unless until some strong material is found to support the price which was fetched from DGOV circular. Matter remitted to the Assessing Authority.
CESTAT Ahmedabad held that wood roughly squared and half squared and not further manufactured is classifiable under tariff heading 4403.99 of the Customs Tariff Act, 1975 and not under tariff heading 44.07.
CESTAT Ahmedabad rules that oil in bunker tanks is integral to vessels, affecting customs duty. Appeals allowed following Supreme Court’s decision.
Reclassification of AC remote components made by assessee was accepted as specific Chapter Notes and Section Notes were to be preferred over General Interpretative Rules while classifying product.
CESTAT Ahmedabad exempts NJ India Invest Pvt. Ltd. from service tax on mutual fund distribution incentives, magazine ads, and vocational training for sub-distributors.
CESTAT Ahmedabad held that sugar boiled confectionery Kopiko is more specifically classifiable under Central Excise Tariff Heading [CETH] 1704 9090 and not under CETH 2101 as claimed by department.
CESTAT Ahmedabad held that penalty on the employee of CHA (Customs House Agent) cannot be imposed on the charge of wrong availment of drawback by the exporter as proven that he has not been benefited by attempt to claim excess drawback by exporter.
CESTAT Ahmedabad held that co-owners are to be treated as independent service provider for calculating threshold limit of exemption under Notification Nos. 6/2005-ST dated 01.03.2005 and No. 8/2008-ST dated 01.03.2008.
