CESTAT Chandigarh allows the refund of service tax on specified services, including Terminal Handling Services, in favor of Matrix Clothing Private Ltd
Dive into the Narayan Sharma vs. Commissioner of Customs case at CESTAT Chandigarh, involving the absolute confiscation of smuggled gold. Learn about the facts, statements, and documentary evidence leading to the decision.
CESTAT Chandigarh held that extreme penalty of revocation of custom broker licence for violating obligation under regulation 10 of CBLR, 2018 unwarranted, however, imposition of penalty and forfeiture of security justified.
CESTAT Chandigarh quashes allegations of clandestine removal of chemicals without excise duty payment, emphasizing the importance of expert evidence.
CESTAT Chandigarh rules on service tax demands based on ST-3 Returns and balance sheets in the case of Indian Machine Tools Manufacturers Association vs. Commissioner of Central Excise.
Explore CESTAT Chandigarh order on Hero Motocorp Ltd vs. CCE & ST Gurugram, where entire demand is deemed unlawful. Detailed analysis and conclusion provided.
CESTAT Chandigarh held that that waste, gums, fatty acids etc. arising during the course of manufacture of vegetable oils are eligible for the exemption Notification No.89/95-CE dated 18.09.1995.
In the case of Pearls Buildwell Infrastructure Limited vs. Commissioner of Central Excise & Service Tax, CESTAT Chandigarh quashes service tax demand due to insufficient evidence.
In Gidderbaha vs. Commissioner of CGST & Central Excise Ludhiana case, CESTAT orders reconsideration on merits due to improper rejection based on pre-deposit compliance.
In absence of evidence and PCA’s registration under Society Registration Act, tribunal found that PCA was not liable to pay service tax under Club or Association Service.
