Even if the service tax had been deposited by the appellant after 01.01.2017, nonetheless the refund of any amount of the CENVAT credit could be claimed only under subsection (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal.
Explore CESTAT Chennai’s order on Ajanta Soya vs Commissioner of Customs. Upholding nil Basic Customs Duty (BCD) on Bakery Shortening under CTH 1517. Full analysis here.
Asok Sparklers Factory vs Commissioner of Customs case: CESTAT Chennai remands matter to consider DGFT response on redemption fine for re-export of imported Titanium Powder.
CESTAT Chennai held that demand of service tax on amount received by cricket player R. Ashwin from M/s. India Cements Ltd. under IPL Playing Contract is unsustainable in law.
CESTAT Chennai dismisses appeal by Principal Commissioner of Customs against Contemporary Leather Pvt. Ltd. Allegations of not following CBEC norms in shipping bill conversion examined in detail.
Explore the CESTAT Chennai order in TCP Limited vs Commissioner of Customs regarding the concessional rate of duty on imported coal. Detailed analysis and implications.
CESTAT Chennai, referring to the decision of the Tribunal’s Larger Bench in the case of Chowgule & Company Pvt. Ltd., acknowledged that the condition related to the endorsement on the invoice was procedural in nature. It held that the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice.
Explore the CESTAT Chennai order against the Commissioner of Customs, rejecting the declared value of imported goods solely based on NIDB data. Learn why the decision was overturned.
Read the CESTAT Chennai order allowing provisional release of seized polyester coated fabric. Analysis of the case against Commissioner of Customs. Full details.
CESTAT Chennai allows provisional release of gold seized from Sree Venkateshwara Bullion, citing balance of convenience and following principles of natural justice.
