CESTAT Ahmedabad remands Kohler India’s CENVAT credit case, faulting Commissioner for misapplying a GST-era ruling to pre-GST tax provisions without comparing the laws.
CESTAT Ahmedabad rules weighment activity at Navlakhi Port is not a taxable ‘Business Support Service,’ upholding statutory obligation defense.
CESTAT Ahmedabad rules that commission deducted in export invoices is a trade discount, not a service subject to tax under reverse charge, benefiting exporters.
CESTAT Ahmedabad rules shipping lines not required to waive container detention charges beyond 60 days, clarifying SCMTR interpretation and quashing penalty.
CESTAT Ahmedabad rules export commissions aren’t subject to service tax under reverse charge without a direct contract between the Indian exporter and foreign agent.
Symphony International Vs C.C.-Mundra (CESTAT Ahmedabad) In a ruling that underscores the importance of specific evidence in customs disputes, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad has set aside a customs duty demand of Rs. 6.44 lakh, along with associated interest and penalties, imposed on Symphony International for its import of Natural […]
CESTAT Ahmedabad held that County of Origin certificate verified by the relevant authority is sufficient proof of origin criteria and hence denial of exemption benefit under Notification No. 99/2011-Cus dated 09.11.2011 not justifiable.
CESTAT remits power project interest waiver case back to Chief Commissioner, citing unreasoned rejection and violation of natural justice principle.
CESTAT Ahmedabad rules material value from separate supply contracts not includible in works contract service value for period before July 7, 2009 amendment.
CESTAT Ahmedabad held that Chartered Accountant certificate stated that duty incidence has not been passed on to the customers. Hence, refund cannot be rejected by brushing aside Chartered Accountant certificate without any cogent reason.
