Enhancement of value of imported goods based on NIDB data and circular issued by DGOV without rejecting declared value under Rule 12 of Customs Valuation Rules, 2007 is not proper.
Rule 3(7)(a) of Cenvat Credit Rules (CCR) applies only the duty has been paid at the concessional rate prescribed in Serial No. 2 of Notification No. 23/2003-CE dated 31/03/2003.
Training of officers by a foreign agency was performed outside of India. Therefore, there cannot be any liability of Service Tax.
Cost of free supplied corrugated boxes need to be included into assessable value of metal containers for payment of Central Excise duty.
CESTAT Ahmedabad held that the benefit of exemption Notification No. 102/2007 cannot be denied merely because the imported goods were of logs whereas the same were sawn and sold in DTA.
CESTAT find that Appellant claims that most of demands have been raised under the wrong category of services hence not sustainable.
Rented property jointly owned by five persons, whether appellants are liable to service tax by clubbing of all five persons or otherwise
As per Section 67 of Finance Act, 1994 only that value which is charged by the service provider to the service recipient shall be considered the gross value. Value of the material supplied by the service recipient since not charged by the service provider, cannot be included in the gross value of the service.
CESTAT Ahmedabad dismisses revenue’s appeal against IOCL, affirming the transaction value under Section 4(1)(a), setting a precedent for similar cases.
CESTAT held the exchange rate applicable will be the rate on the date the warehousing bill of entry was filed for putting goods in bond.
