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.
CESTAT Ahmedabad remands case, finding potential errors in penalty imposed on Swagat Synthetics under customs & excise laws.
CESTAT Ahmedabad held that confiscation of gold set aside due to non-recording of any statement of the relevant person coupled with finding of department being based on assumption and presumption.
CESTAT Ahmedabad ruled that co-owners of rented property are not an AOP, and their individual rental income below ₹10 lakh is exempt from service tax.
Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respective manpower & other resources for the purpose of achieving maximum synergetic benefits.
CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. Procedural lapses can lead to denial.
CESTAT Ahmedabad rules that service tax with interest paid before a show cause notice (SCN) invalidates penalties under Section 78 of the Finance Act, 1994.
CESTAT Ahmedabad rules against dual custodianship on goods under Customs Act. Penalty set aside due to improper licensing and insurance issues. Key details here.
The CESTAT Ahmedabad remands the claim of Rs. 1,57,818/- to the adjudicating authority for fresh consideration based on new evidence.
