CESTAT Chennai held that show cause notice not specifying specific service rather demanding service tax on consolidated tax liability makes the show cause notice indefensible. Accordingly, the demand raised thereon is liable to be set aside.
Assessee-company was engaged in the manufacture of transformers and their parts falling under Chapter Heading 8504 of the Central Excise Tariff Act 1985. It was registered with the Central Excise department and was availing CENVAT credit on various inputs including transformer oil.
CESTAT Chennai held that duty exemption available to all items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their component parts required for setting up of water treatment plants. Accordingly, duty paid under protest is required to be refunded back.
CESTAT Chennai held that Armour Panels and Stretcher Assembly which are parts of helicopters are eligible for exemption based on exemption certificate issued in terms of Notification No. 63/1995-CE dated 16.03.1995.
CESTAT Chennai grants unconditional exemption to Sun Pharmaceuticals on ‘Danazol’ from excise duty. Full details of the order against Commissioner of GST & Central Excise.
CESTAT Chennai’s ruling in Commissioner of Customs vs. Gamesa Wind Turbines on customs exemption for wind-operated electricity generator parts without the required certificate from MNRE.
CESTAT Chennai dismisses the Customs department’s appeal due to its failure to prove delay in receiving the order from the Review Cell. Detailed analysis of the case.
CESTAT Chennai’s landmark order: Accumulated CENVAT credit from an EOU unit can be transferred to a DTA unit upon exiting EOU status. Analysis and implications.
Acqueon Technologies Pvt. Ltd vs. Commissioner of Customs: CESTAT Chennai allows customs duty refund despite invoice error. Detailed analysis and precedent cited.
Interest was not payable accumulated CENVAT credit lying unutilized as in case of export of services under Rule 5 of the CENVAT Credit Rules, 2004, assessee was free to take back the credit of not sanctioned / partially sanctioned refunds.
