CESTAT Bangalore held that sale of the customized software on a CD as part of the ‘Distributed Control Systems’ DCS is excisable goods and hence it cannot be considered for levy of service tax.
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 Bangalore allows refund claims of unutilized CENVAT credit for input services related to the manufacture of finished goods. Read the detailed analysis.
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.
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.
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.
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 a timber import company to refund customs and special additional duty on unsold goods, providing a key precedent for the industry.
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.
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.
