Held that a person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country and such establishment situated abroad as a separate person.
Indian Oil Corporation Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Introduction The case of Indian Oil Corporation Ltd. vs. C.C.E. & S.T. revolves around the interpretation and applicability of Notification No. 29/89-C.E. dated 01.03.1989. This article delves into the details of the notification, the conditions for its benefit, and the subsequent legal proceedings. Detailed Analysis […]
Explore the CESTAT Ahmedabad ruling in Bhilosa Industries Pvt. Ltd. vs. C.C.E. & S.T. case, clarifying interest on delayed refund under Section 11BB of the Central Excise Act, 1944.
Explore the CESTAT Ahmedabad ruling on Steel & Metals Co. penalty for CENVAT invoicing violations. Understand the case, analysis, and the implications of Rule 26.
Explore the CESTAT Ahmedabad decision in Atul Parekh vs. C.C.E. & S.T. case. Penalties under Rule 26 for abetment in fraudulent Cenvat Credit nullified. Case details and analysis.
Explore the case of Tega Industries vs. C.C.E. & S.T. (CESTAT Ahmedabad) as CESTAT overturns refund denial. Analysis of Business Support Service, procedural lapses, and distinct identities.
CESTAT Ahmedabad ruled in favor of DKNV Engineering Pvt Ltd, stating that credit denial based on photocopies of invoices is a procedural lapse, not a valid reason.
Charges of clandestine removal cannot be sustained as the evidences brought into the record by the department are incomplete, inconsistent and not a reliable piece of evidence.
Lonsen Kiri Chemical Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In the present case, the assessee being 100% EOU, imported goods exempted under Notification No. 50/2003-Cus. There is no dispute about the intention of the said goods to be used in the manufacture of final product in the 100% EOU unit […]
Yashraj Containeurs Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Revenue sought to include the TCS collected by the appellant from the buyer of scrap in the assessable value for charging Excise Duty. The said TCS is collected and deposited to the income tax department in terms of Section 206C of Income Tax Act, 1961. From […]
