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.
CESTAT Ahmedabad held that activity of only transportation of goods will not be considered as cargo handling service.
CESTAT Ahmedabad held that nothing in the expression of Section 17(4) indicates that re-assessment of duty can be done at the request of party which has self-assessed its Bill of Entry and after clearance wants another benefit.
CESTAT Ahmedabad orders a fresh look into Vapi Care Pharma’s refund claim, probing the unjust enrichment aspect and duty pass-through.
CESTAT Ahmedabad decides in favor of Eimco Elecon India Ltd, setting aside demand for reversal of cenvat credit and penalty, citing past tribunal order.
CESTAT Ahmedabad clarifies classification of cargo handling services within port premises, affirming eligibility for tax exemption under Notification 10/2002.
CESTAT Ahmedabad rules in favor of Savla Chemicals, dismissing the service tax demand under goods transport agent service due to lack of consignment notes.
CESTAT Ahmedabad rules MPC Gymkhana not liable for service tax on short-term accommodation charges, following Supreme Court’s CALCUTTA CLUB LTD. judgment.
In a landmark ruling, the Supreme Court clarified that construction services provided by cooperative housing societies to members are not subject to service tax.
