CESTAT Ahmedabad rules in Sanofi India Limited’s favor, stating syringes without needles are not parts/accessories of goods under 9018, warranting a concessional duty rate.
Service Tax demands for residential complexes were set aside when the units were developed for personal use by the members of co-operative societies. This principle was upheld in various judgments cited by Saumya Developers, indicating that no Service Tax was payable on residential units created for personal use.
CESTAT Ahmedabad held that option to avail or not avail Cenvat credit could be exercised on a contract-by-contract basis. Tribunal further clarified that centralised registration did not affect availment of benefits under notifications in question.
Once a export benefit under which shipping bill was filed has been availed, the conversion to any other scheme cannot be allowed as either draw back scheme benefit could be availed or advance license benefit could be availed and not both
Rajdev Inter Trade Pvt. Ltd. vs. C.C.-Mundra (CESTAT Ahmedabad) analysis: Remelted zinc deemed as zinc alloy, attracting 7.5% customs duty. Detailed order review.
Explore the CESTAT Ahmedabad ruling on liability for duty on fire bricks dismantled from kilns. Analysis, precedent, and conclusion provided in this detailed article.
Explore the CESTAT Ahmedabad ruling on Bright Performance Nutrition’s IGST dispute with customs. Detailed analysis of classification and IGST rate implications.
The impugned order detailed the efforts made by the revenue authority to provide the necessary documents and opportunities for cross-examination. It concluded that the appellant’s delay in cross-examination was merely a tactic to delay the adjudication process. The order upheld the revised report of Shri N J Lalwani and confirmed the demand of duty.
Read the detailed analysis of the CESTAT Ahmedabad order in the case of Hamon Shriram Cottrel Pvt Ltd vs Commissioner of C.E. & S.T.-Vapi. No service tax can be demanded on sale of goods or by including the value of goods in the service.
Read the detailed analysis of Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad case where CESTAT Ahmedabad allows refund of 4% SAD, despite procedural disputes.
