CESTAT Hyderabad rules liquidated damages to BHEL are not taxable under service tax law as they do not constitute payment for tolerating an act.
CESTAT Hyderabad rules Quick Lime imported by Jindal Stainless correctly classified under CTH 25221000, not 28259090.
Any orders passed beyond Tribunal’s vested powers would be non-est in law (invalid) and that these appeals had become infructuous due to the resolution plan’s approval, with no further issues for adjudication.
The appellants had filed a refund claim with Assistant Commissioner of Customs (CRS), Visakhapatnam for Rs.5,03,984/- on 10.08.2023. The said refund claim was that the appellant had paid the Duty twice due to ‘ICEGATE error’.
CESTAT Hyderabad ruled that extended limitation under service tax cannot be invoked for mere opinion change by revenue. Case involves services by Varsity Education Pvt Ltd.
CESTAT Hyderabad held that imposition of penalty on allegation of foreign origin gold set aside as department failed to examine the documents nor have given any specific findings on the defence of the assessee. Thus, order set aside and matter remanded back.
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.
