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CESTAT Ahmedabad

Without evidence, job work charges cannot be taxed as Manpower Supply Service

June 30, 2023 873 Views 0 comment Print

Discover the CESTAT Ahmedabad verdict on the case of S A Engineering Works Vs Commissioner of Central Excise & ST. Learn how lack of evidence led to a ruling in favor of the appellant.

Demand of excise duty is valid if Assessee was aware that transaction was done without payment of duty

June 28, 2023 1488 Views 0 comment Print

CESTAT Ahmedabad rules on the Rajesh Mangal vs C.C.E. & S.T. case, affirming the validity of an excise duty demand but reducing the penalty under Rule 26. Read about the implications and insights from this ruling.

CESTAT Orders Re-adjudication in ONGC Case Regarding Cenvat Credit Admissibility

June 27, 2023 1113 Views 0 comment Print

CESTAT Ahmedabad directs re-adjudication for verification of the use of steel items in the ONGC case. The Tribunal emphasises on the need for physical verification to determine Cenvat credit admissibility.

CESTAT allows remission of duty on goods destroyed in a fire incident

June 27, 2023 987 Views 0 comment Print

CESTAT Ahmedabad grants relief to Sun Pharmaceuticals, allowing the remission of duty application on goods destroyed in a fire incident.

Goods Cleared Without Lab Test and Claimed Mixing in Tank as Afterthought: CESTAT rejects appeal

June 25, 2023 468 Views 0 comment Print

CESTAT Ahmedabad recently rejected Nirma Limited’s appeal, determining that the clearance of goods without a lab test and claiming goods were mixed in a tank was an afterthought.

Refund claim hit by principles of unjust enrichment on failure to prove that incidence of duty not passed on

June 24, 2023 2025 Views 0 comment Print

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.

Service Tax not levied on reimbursable expenses incurred by Assessee

June 22, 2023 1539 Views 0 comment Print

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.

Work order involving supply of material and service is classifiable under works contract service

June 22, 2023 2262 Views 0 comment Print

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.

Penalty not leviable if Department was not sure of the provision of law

June 21, 2023 2208 Views 0 comment Print

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 rules against Extended Period of Limitation for Evaporation Loss Demand

June 21, 2023 606 Views 0 comment Print

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

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