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CESTAT Ahmedabad

IPL Player’s Brand Promotion doesn’t Fall under Business Auxiliary Service

July 3, 2023 1062 Views 0 comment Print

A landmark judgement from CESTAT clarifies that brand promotion carried out by IPL player Pinal Rohit Shah for Mumbai Indians does not fall under the category of Business Auxiliary Service. Understand the case details, analysis and implications here.

Eligibility of Defunct Manufacturer for Refund of Unutilised CENVAT Credit

July 3, 2023 987 Views 0 comment Print

A critical judgement by CESTAT remands the case of Suraj Ropes, a defunct manufacturer, seeking a refund of unutilised CENVAT credit accumulated due to export under bond and LUT. Read on for a comprehensive analysis of the case.

CESTAT Reduces Penalty for NRI Unaware of Baggage Rules

July 3, 2023 1428 Views 0 comment Print

Insightful overview of the CESTAT Ahmedabad’s decision in Deepali Suresh Padhiar Vs C.C.-Ahmedabad case, examining the implications for non-resident Indians unaware of Indian Baggage Rules.

CESTAT allows use of Cenvat credit of basic excise duty to offset Education Cess

July 3, 2023 978 Views 0 comment Print

In a landmark decision, CESTAT Ahmedabad supports Welspun Corp Ltd, permitting the use of Cenvat credit of basic excise duty to offset Education Cess and Secondary & Higher Education Cess, establishing a crucial legal precedent.

Service tax exempt on packed goods, delivered for sterilization under N/N. 8/2005-ST

July 2, 2023 1137 Views 0 comment Print

Learn about the significant verdict of CESTAT Ahmedabad in Universal Medicap Limited Vs Commissioner of Central Excise & ST case, offering critical insights on taxability and exemptions concerning the sterilization process in goods production.

Prior period demand not maintainable as ‘Information Technology Software Service’ effective from 16.05.2008

July 1, 2023 618 Views 0 comment Print

CESTAT Ahmedabad held that as ‘information technology software service’ was implemented w.e.f. 16.05.2008 the same cannot be held taxable prior to that date. Hence, demand for the period prior to 16.05.2008 is not maintainable.

Denial of cross-examination of witnesses is violative of principles of natural justice

June 30, 2023 3216 Views 0 comment Print

CESTAT, remanded order passed by Adjudicating Authority and held that denial of cross-examination of witnesses is violative of principles of natural justice.

Cenvat Credit eligible on Cement & Steel used in Commercial & Industrial Construction

June 30, 2023 1416 Views 0 comment Print

In a landmark ruling, CESTAT Ahmedabad ruled that the Cenvat credit is applicable on cement and steel used in Commercial and Industrial Construction Services, marking a key interpretation of Cenvat credit rules.

Extended Limitation in Service Tax Demand -Unjust if no Proof of Fraud or Evasion

June 30, 2023 996 Views 0 comment Print

Explore the decisive ruling by the CESTAT Ahmedabad in the Thakarshi J Likhiya Vs Commissioner of Central Excise & ST case, focusing on the invocation of the extended period of limitation in service tax demand.

Excise duty payable on Physician Sample on valuation as per Section 4 

June 30, 2023 714 Views 0 comment Print

CESTAT Ahmedabad ruled in favor of Sun Pharmaceuticals, determining that the valuation of physician samples is governed by Section 4 of the Central Excise Act, 1944. Discover the details and implications of this landmark case.

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