CESTAT Bangalore

VAT Challan Missing Bill of Entry: No Basis for Denying SAD Refund

Commissioner of Customs Vs Mirc Electronics Ltd. (CESTAT Bangalore)

CESTAT Bangalore quashes appeal, permitting the refund of 4% Special Additional Duty (SAD) on imported goods without the need for VAT Challans to show the Bill of Entry....

CESTAT Upholds Cenvat Credit Refund of Input Services Related to Finished Goods Manufacturing

Commissioner of Customs Vs Jeans Knit (P) Ltd (CESTAT Bangalore)

CESTAT Bangalore allows refund claims of unutilized CENVAT credit for input services related to the manufacture of finished goods. Read the detailed analysis....

Amendment to Bill of entry invoking provisions of section 149 without documentary evidences untenable

IBM India (P) Ltd. Vs Commissioner of Customs (CESTAT Bangalore)

CESTAT Bangalore held that section 149 of the Customs Act, 1962 allows amendment of a Bill of Entry after the clearance of the goods only on the basis of documentary evidences which were in existence at the time the goods were cleared for home consumption. In absence of the same, the amendment is unjustified....

Benefit of notification 67/95-CE available to molasses captively consumed for manufacture of rectified spirit

NSL Sugars Limited Vs Commissioner (CESTAT Bangalore)

CESTAT Bangalore held that benefit of notification no. 67/95-CE dated 16.03.1995 available in respect of molasses which is captively consumed for the manufacture of rectified spirit as rectified spirit is a dutiable excisable goods....

Top gas is refuse and cannot be held to be manufactured goods

JSW Steel Limited Vs Commissioner of Central Excise (CESTAT Bangalore)

CESTAT Bangalore held that top gas is refuse like dross and skimmings which are merely scum thrown out in the manufacture of aluminium sheets and have been held not to be “manufactured” goods....

No Service Tax on Free Repairs & Free Services during Warranty by Car Dealers

MGF Motors Ltd Vs Commissioner of Central Excise (CESTAT Bangalore)

Explore the legal implications of MGF Motors Ltd vs Commissioner of Central Excise on the non-imposition of service tax for free car repairs under warranty....

CESTAT Bangalore allows refund of Additional duty paid on Timber Import 

New Timber Industries Vs Commissioner of Customs (CESTAT Bangalore)

CESTAT Bangalore allows a timber import company to refund customs and special additional duty on unsold goods, providing a key precedent for the industry....

CESTAT Quashes SCN for Lack of Suppression or Misstatement Allegations

Nexteer Automotive India Pvt Ltd Vs Commissioner of Central Excise and Service Tax (CESTAT Bangalore)

A detailed analysis of CESTAT Bangalore's ruling in favor of Nexteer Automotive India over the Commissioner of Central Excise and Service Tax. Learn why the show-cause notices were quashed....

Consideration received in convertible foreign exchange for services to Singapore company In India is export of service

Sun Microsystems (I) Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax, LTU, Bangalore (CESTAT Bangalore)

Sun Microsystems vs. Commissioner of Central Excise & Service Tax -Consideration received in convertible foreign exchange for services to a Singapore company in India qualifies as 'export of service....

CESTAT upholds redemption fine & penalty on Restricted Second-Hand Goods ETL Liners Import

American Power Conversion India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)

CESTAT Bangalore upholds customs redemption fine & penalty for importing second-hand ETL Liners, which are restricted under Foreign Trade Policy....

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