Thorogood Associates India Private Limited Vs Commissioner Of Central Tax (CESTAT Bangalore) In present case, the appellant has complied with the conditions prescribed under para 2(h) of the Notification No.27/2012 and debited the CENVAT account on 31.3.2018 though there was some delay in debiting the CENVAT account but the delay in debiting the CENVAT account […]
Maini Precision Products Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) In the present case, the learned Commissioner has confirmed the demand of CENVAT credit on the grounds that the appellant has failed to distribute the credit to its various units regarding common input service. The defence of the appellant that after the implementation of […]
CESTAT held that, there is no need to establish one-to-one correlation between output service exported and input service used in such services.
Convance Clinical Development Pvt. Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore) it is not in dispute that the appellant is an exporter and does not have any domestic services at all. Appellant availed input services for the purpose of rendering output service exporting to his foreign company for which he pays service tax and […]
M/s. ICICI Econet Internet and Technology Fund Vs. Commissioner of Central Tax (CESTAT Bangalore) Any start-up needs huge financial support and presently this is being done by alternative investment funds (AIFs) or venture capital fund (VCFs). These funds are pooled investment vehicles with a certain set of contributors. In India, these funds are usually in […]
EYGBS (India) LLP Vs Commissioner of Central Tax (CESTAT Banglore) CESTAT find that the impugned order has rejected the refund claims on the grounds that the appellant has violated the condition at para 3(III)(a), 3(III)(d) and Rule 5 of SEZ Notification No.12/2013-ST dt. 01/07/2013. Further, I find that the appellant has SEZ units as well […]
Explore the legal battle of K.J. Associates against the Commissioner of Customs at CESTAT Bangalore. Dive into the intricacies of the case involving delayed issuance of orders, improper classification, and the release of confiscated goods.
CESTAT set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit had been reversed in Form GSTR-3B.
Explore the legal battle of Honeywell Technology Solutions Lab Pvt. Ltd. against the Commissioner of Service Tax (CESTAT Bangalore). Delve into the intricacies of the judgment and its implications on service tax for seconded employees.
Explore the legal battle between Baby Marine Seafood Retail Pvt. Ltd. and C.C, Cochin (CESTAT Bangalore) over seafood import. Understand the intricacies of compliance with Indian food safety standards, lab analyses, and the contested Section 111(d) of the Customs Act.
