CESTAT Chandigarh sets aside customs duty demand and penalties against JSW Vallabh Tinplate, citing natural justice violation and non-supply of relied-upon documents. Case remanded for fresh adjudication.
CESTAT Chandigarh reduces redemption fine to 10% of re-determined value for imported used copiers, upholding lower penalty based on precedent.
CESTAT Chandigarh allows EMM EII Wooltex refund for CVD/ACD, ruling against denial based on apprehension; cites contradictory lower authority order.
CESTAT Chandigarh rules that Supreme Court clarifications do not justify invoking the extended limitation period in service tax disputes. Key case insights inside.
Assessee was working under Notification No.56/2002-CE dated 14.11.2002 which provides for exemption from the duty of excise to specified goods cleared from industrial units in the State of Jammu & Kashmir to the extent of duty paid in cash by way of a refund mechanism, for a period of ten years from the date of publication of the notification or from the date of commencement of commercial production, whichever is later. During the scrutiny of ER-1 Returns
CESTAT Chandigarh held that interest on refund not eligible if the assessment is finalized within three months as prescribed under Section 18(4) of the Customs Act, 1962. Accordingly, appeal dismissed.
Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indian Company engaged in promoting and marketing services provided by Australian Company is eligible for the benefit of the export of services. Facts- The appellants, M/s Oceanic Consultants Private Limited, have been engaged by M/s Oceanic Consultants […]
CESTAT Chandigarh held that banking services provided by Nationalized Bank to Reserve Bank of India are exempted from levy of service tax. Accordingly, service tax not leviable.
Read the full text of the CESTAT Chandigarh order on M/s Daljeet Singh vs Commissioner of Central Excise and Service Tax. Electroplating deemed manufacturing, exempt from service tax.
CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to business promotion.
