Tribunal also observed that assessee’s change in classification from 25132030 to 25132090 after the notification indicated an intent to circumvent the export restriction. It further held that reliance on internal communications not mentioned in the show cause notice did not alter the fact that the export violated DGFT policy.
M/s. KLJ Polymers & Chemicals Ltd (the appellant importer) was engaged in import of different types of chemicals, PVCs, pigments etc and also engaged in manufacturing and trading of polymers, pigments, lubricants, stabilizers etc.
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.
