Read about CESTAT Hyderabads ruling on the classification of Minute Maid Nimbu Fresh by Hindustan Coca Cola Beverages Pvt. Ltd. under Central Excise Tariff Act. Understand implications and decisions.
Principle of unjust enrichment not apply to deposit under protest during pendency of adjudication proceedings or investigation; CESTAT allows interest @6% per annum from the date of deposit till the date of refund
CESTAT Hyderabad sets aside gold confiscation order against Rayapudi Rajasekhar. Read the full analysis of the case and the detailed judgment.
CESTAT Hyderabad rules in favor of Terapanth Foods Ltd., affirming FOB value under Customs Act, setting aside penalties for alleged mis-declaration of goods.
Explore the CESTAT Hyderabad’s decision on EMRI Green Health Services’ tax exemption for emergency response services, including police and fire.
Activity of slitting and cutting of jumbo rolls of plain tissue paper/aluminium foil into smaller size does not amount to manufacture as character and end-use did not undergo any change on account of winding, cutting/slitting and packing.
In a landmark decision, CESTAT Hyderabad rules in favor of CISF, stating reimbursements aren’t taxable, citing precedents. Detailed analysis here.
CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under Central Excise Act, 1944. This Act applies to whole of India but not beyond. When Central Excise Act itself does not extend outside India, neither will CENVAT Credit Rules. Therefore, it is impossible for anyone outside India to avail benefit of CENVAT credit.
The appellant, in a recent case involving the supply of crude oil/gas to ONGC, failed to meet the stipulated event for service completion. Consequently, the obligation to pay service tax was deemed non-applicable.
Analysis of Nano Hospitals Pvt Ltd vs Commissioner of Customs case by CESTAT Hyderabad, stating imported medical devices with 5+ years life aren’t hazardous waste.
