CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition of exemption by way of refund imposed under the provisions of the Finance Act are inconsistent with the provisions of the SEZ Act. Refund granted.
CESTAT Delhi rules Shakti Pumps is entitled to a cash refund of CENVAT credit for CVD and SAD paid post-GST. The decision upholds the Commissioner (Appeals) order.
CESTAT Delhi set aside service tax demands on housekeeping services provided to UN agencies and educational institutions. Read the detailed case analysis here.
CESTAT quashes duty demand on Vodafone Idea’s imported telecom equipment, favoring classification under CTI 8517 70 90 over CTI 8517 62 90.
CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount, interest on income tax refunds, warranty claims (parts), procurement charges for volume discount
Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done, any client’s address change without informing authorities isn’t the broker’s fault.
CESTAT Delhi rules no service tax exemption for race tracks not meant for public use in the case of Paramount Infraventures Pvt Ltd vs Commissioner of Service Tax.
CESTAT Delhi rules that service tax under GTA cannot be demanded without a consignment note, protecting businesses like Vaishnav Marbles from undue tax burdens.
CESTAT Delhi rules service tax exemption for providing vehicles on hire to GTA. Detailed analysis of the Manak Chand Agarwal vs CGST case.
Delve into the CESTAT Delhi ruling on Customs duty, penalties, and the validity of permits for non-scheduled passenger services using aircraft.
