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CESTAT Chennai

CESTAT quashes Confiscation, Fines & Customs Duty Demand Due to Lack of CLRI Report

September 11, 2023 225 Views 0 comment Print

CESTAT Chennai sets aside confiscation, fines, and customs duty demands against Benign International due to a lack of CLRI report. Read for comprehensive analysis.

Charges levied by Foreign Bank Not Taxable under Banking & other Financial Services

September 11, 2023 570 Views 0 comment Print

CESTAT Chennai rules that Kadri Mills (CBE) Ltd. is not liable to pay tax on banking charges deducted by foreign banks. The article provides a comprehensive analysis of the judgment.

LPG Stored in ‘Bullet’ Facility at customers premises Not falls under Storage and Warehousing Services

September 10, 2023 459 Views 0 comment Print

Exploring legal intricacies of Total Energies Marketing India Pvt. Ltd. vs Commissioner of GST & Central Excise case ruled by CESTAT Chennai regarding LPG storage and service tax.

Incidence of Duty Borne by Appellant, Unjust to Credit Refund to Consumer Welfare Fund: CESTAT

September 9, 2023 282 Views 0 comment Print

Analysis of the CESTAT Chennai order in Axon Drugs (P) Ltd Vs Commissioner of GST & Central Excise case. Discover why directing excise refund to Consumer Welfare Fund was deemed unjust.

MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT

September 9, 2023 432 Views 0 comment Print

CESTAT held that when there is doubt regarding documents, authority should seek clarification/explanation rather than relying on assumptions.

Excise Duty: Penalty unwarranted as amount paid before issuance of notice

September 7, 2023 246 Views 0 comment Print

CESTAT Chennai held that imposition of penalty unwarranted as differential duty is already paid before issuance of show cause notice.

Levy of penalty u/s. 78 unsustained as duty liability with interest paid before issuance of notice

September 5, 2023 582 Views 0 comment Print

CESTAT Chennai held that amount already paid towards the duty liability and interest before issuance of show cause notice. Notice issued only for levying penalty is untenable. Hence, levy of penalty u/s. 78 deleted.

No service tax liable to be demanded on construction contracts executed prior to 01.06.2007

September 5, 2023 366 Views 0 comment Print

Explore the crucial legal battle between Arasan Amuthan Construction and the Commissioner of Central Excise and Service Tax. Understand why no service tax is due on pre-2007 contracts according to CESTAT Chennai.

Penalty u/s 114 imposable on CHA who abetted or facilitated illegal attempted export of prohibited goods

September 4, 2023 867 Views 0 comment Print

CESTAT Chennai held that penalty u/s 114(i) of the Customs Act, 1962 imposable as CHA has abetted or facilitated, may be deliberate or negligent, an illegal attempted export of prohibited goods i.e. Red Sanders wood pillars and tops.

Penalty u/s 114AA leviable on person who causes to have made, signed or used any false declaration or fraudulent document

September 2, 2023 714 Views 0 comment Print

CESTAT Chennai held that penalty under section 114AA of the Customs Act is leviable on person who causes to be made, signed or used any false declaration or fraudulent document

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