CESTAT Ahmedabad held that the appellant has failed to discharge its burden of proving that burden of duty has not been passed on to the customer. Accordingly, since incidence of the duty has been passed on to the buyers therefore, the refund is hit by the principles of unjust enrichment.
CESTAT overturned the order that had previously confirmed the demand on expenses such as deconsolidation charges, transportation charges, and DO charges. These expenses were initially collected by the assessee from their clients and then paid to the service provider.
CESTAT Ahmedabad held that as work orders involves both supply of material as well as service, the same is classifiable under works contract service and not under Commercial and Industrial Construction Service.
CESTAT Ahmedabad recently ruled in the case of Fiberweb India Ltd Vs C.C.E. & S.T. Daman, shedding light on the limitations of selective departmental audits and customs duty demands.
CESTAT Ahmedabad ruled in the case of Sujag Fine Chemicals Pvt Ltd Vs C.E. & S.T. Vadodara, opposing the application of an extended period of limitation for a customs duty demand on declared evaporation loss
CESTAT Ahmedabad held that trade discount is not includible in the assessable value hence central excise duty is not payable on the same.
CESTAT Ahmedabad held that that appellants are eligible for benefit of Notification No. 67/95 and the duty demand on the quantity of oxygen so used in the manufacture of sulphuric acid, is liable to be set aside.
CESTAT Ahmedabad held that demand of excise duty equal to 10%/5% unsustainable as Cenvat credit in respect of common input service used in the manufacture of exempted goods reversed.
CESTAT Ahmedabad rules services rendered and consumed outside India are beyond taxable territory under the Finance Act, 1994, exempting Aegis Ltd. from service tax on consulting engineering services to a US client.
CESTAT Ahmedabad held that excess tax paid is adjustable in terms of rule 6(4A) of the Service Tax Rules, 1994 against tax liability arising in subsequent months.
