CESTAT Chandigarh deems consolidated hearing notice with multiple dates a violation of natural justice, remanding an ex parte order. Analysis and implications discussed.
Discover the legal nuances behind excluding dealer advertisement expenses from assessable value. Analysis of Suzuki Motorcycle India Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh).
R.S.D. Steel Industries vs Commissioner of CGST & Central Excise: CESTAT Chandigarh rules job work of cutting steel coils/plates not liable for service tax under BAS or BSS.
CESTAT Chandigarh rules in favor of Jindal Photo Limited, allowing refund of Education Cess based on past final decisions, overruling the Unicorn Industries case.
CESTAT Chandigarh orders 12% annual interest on excise duty refunds for Fujikawa Power vs CCE & ST, setting a precedent for timely financial compensations.
Read how CESTAT Chandigarh directs release of seized imported garlic on furnishing bond and bank guarantee covering the demand of differential duty. Legal analysis and implications provided.
CESTAT Chandigarh ruled that advisory support service relating to software falls under the purview of service by software engineers, exempt from service tax. Details here.
If telecom operators already pay service tax on the entire Maximum Retail Price (MRP) value of SIM cards and recharge cards, individuals selling or dealing with these cards to the public are not subject to additional service tax liability.
CESTAT Chandigarh held that once the importer voluntary accepted the enhancement then the importer is estopped from challenging the same subsequently.
CESTAT Chandigarh held that steel balls are classifiable under the Chapter Heading 8482 9900 and not under Chapter Heading 8714 as contended by revenue. Accordingly, duty demand set aside.
