CESTAT Chennai held that DGCEI officers are Central Excise Officers as they have been vested with the powers are fully competent to issue Show Cause Notice demanding service tax on reverse charge.
Huge loss as Kiwi fruit re-export order delayed; CESTAT Chennai reduces redemption fine in Ram Prasath vs Commissioner of Customs case. Full text of CESTAT Chennai order.
CESTAT Chennai rules against service tax on ONGC’s royalty payments for petroleum licenses, affirming royalty as a regulatory fee, not service consideration, offering clarity on tax implications of such payments.
Learn how CESTAT Chennai ruled in favor of Petrotech Products India Pvt Ltd, emphasizing procedural fairness in Cenvat refund denial. Full analysis here.
Explore the CESTAT Chennai order on Usha International vs Commissioner of Customs. Analysis of mis-declaration, penalties, and the quashing of redemption fine.
Explore the CESTAT Chennai order granting service tax refund for transportation charges without lorry receipts. Analysis of Notification No.17/2009-ST and the procedural infraction.
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.
