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CESTAT Ahmedabad

Imported Goods Transaction Value cannot be rejected without a speaking order

August 9, 2023 1431 Views 0 comment Print

CESTAT Ahmedabad’s re-adjudication directive on rejection of transaction value or NIDB data of imported goods. Read the full order details here.

Rule 11(3) of Cenvat Credit Rules cannot be applied retrospectively

August 9, 2023 981 Views 0 comment Print

Read the analysis of the Welspun India Ltd. vs. Commissioner of CGST & CESTAT Ahmedabad case, where CESTAT quashes the reversal of CENVAT credit on Cotton Terry Towels due to non-insertion of Rule 11(3) of CENVAT Credit Rules.

CESTAT Remands Matter of Cenvat Credit on SS Pipes and Valves

August 9, 2023 834 Views 0 comment Print

Read the CESTAT Ahmedabad order on the determination of Cenvat Credit for SS Pipes, Valves, and more. The matter is remanded for reconsideration based on new judgments.

No penalty under Central Excise Rule 26 if no Involvement in Handling of Goods Liable for Confiscation

August 9, 2023 2217 Views 0 comment Print

Analysis of the CESTAT Ahmedabad case between Qumruzzama Khan & C.C.E & S.T.-Vapi regarding penalties under Rule 26 of Central Excise Rules, 2002.

Appellant entitled to interest for period of delay in section of excise duty refund: CESTAT

August 9, 2023 621 Views 0 comment Print

Read the CESTAT Ahmedabad ruling on interest for excise duty refund. Find out when the interest starts and its duration in the case of Raajratna Metal Industries Ltd.

Nature of business services is more important rather than brand name used in case of providing exemption: CESTAT Ahmedabad

August 8, 2023 1008 Views 0 comment Print

The appellants are cable operator and providing cable services to the subscribers on the basis of signals received from the MSO. The subscriber has not asked for any brand for providing the said services.

No service tax on transportation of articles which are not goods as per Sales of Goods Act

August 8, 2023 1215 Views 0 comment Print

CESTAT held that effluent does not qualify to be a ‘good’ as per Sales of Goods Act, 1930 and as per definition of GTA only transportation of ‘goods’ is covered under GTA service. Thus, transportation of effluent by GTA is out from ambit of service tax.

Availment of CENVAT Credit doesn’t depend on location of service provider

August 6, 2023 1332 Views 0 comment Print

CESTAT Ahmedabad held that location from where the service is provided is immaterial for availing the Cenvat credit on input services.

Discrepancies between SCN & adjudication order: CESTAT Directs Re-Adjudication 

August 6, 2023 786 Views 0 comment Print

Read about the case of Ultratech Cements Ltd vs C.C.E. & S.T.-Rajkot in CESTAT Ahmedabad, where discrepancies between the SCN and adjudication order lead to a re-adjudication process.

Minor mismatch due to adoption of standard method, not a mis-declaration

August 6, 2023 987 Views 0 comment Print

Delve into CESTAT Ahmedabad’s ruling in Kalpataru Transmission Ltd vs C.C.-Mundra, a case concerning penalties and goods misdeclaration accusations.

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