Overlooking COO without following procedure set out in Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Member States of ASEAN and the Republic of India) Rules, 2009 is untenable.
CESTAT Chennai held that expense of air travel of service provider who provided Management Consultancy Service is not includible in value for discharge service tax under reverse charge mechanism [RCM]. Accordingly, appeal allowed and demand set aside.
CESTAT Chennai held that issuance of show cause notice after elapsing of more than six years period from the time of exports is unsustainable in law. Accordingly, order passed thereon cannot be sustained.
CESTAT Chennai rules wind turbine towers are parts of wind electric generators (CTH 8503), overturning customs’ classification as general structures (CTH 7308).
CESTAT Chennai rules CENVAT credit re-credited before GST, but not usable after, must be granted as cash refund, citing impracticality and CGST Act.
CESTAT Chennai rules Circor Flow Technologies eligible for refund of service tax paid late for pre-GST period, citing vested right and GST Act provisions.
CESTAT Chennai dismisses tax appeals against Orchid Healthcare, ruling pre-resolution government dues not in NCLT plan are extinguished, citing Supreme Court.
CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 hence there cannot be presumption that it is covered under the Customs Act, 1962.
CESTAT Chennai held that cess levied on export of Shrimp and Prawns was unlawful and since the element of Agricultural Produce Cess paid on the export of Prawns and Shrimps was not passed, refund of the same is eligible.
CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, interest liability, and penalty imposition.
