CESTAT held that exemption under Notification No.12/2012-CE is available to sub­-contractor who supplied the goods to the main contractor who has been awarded contract/ work order under ICB....

IND Synergy Ltd Vs Commissioner of Customs (CESTAT Hyderabad) This   appeal has been filed by M/s IND Synergy Ltd., (Raipur) assailing the order-in-original dated 31.07.2020 passed by the Principal Commissioner of Customs Visakhapatnam, the operative part of which is as follows: (a) “I deny the benefit of Notification No. 097/2004-Cus...

CESTAT Hyderabad held that classifying micronutrients manufactured by the appellant, as plant growth regulators, under Chapter heading 38089304 instead of Chapter heading 3105 is unsustainable...

OSI Systems Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) The brief facts are that the appellant was an assessee under the service tax regime and they migrated to GST regime and they also filed TRAN-1 for taking forward the credit which was lying in their Cenvat credit register. Subsequently, it was pointed out […]...

CESTAT Hyderabad held that CENVAT Credit of service tax paid on premium for medical insurance of employees and their families is eligible....

There would be difference if a person was engaged in proving any service connected with the making or preparation of the advertisement and a case where a person merely complied with the instruction of the clients for printing the contents supplied by the client thus, the activity of printing of advertisement content on PVC materials amoun...

CESTAT Hyderabad held that confiscation of already exported goods not possible under section 113 of the Customs Act because once the goods are exported, Indian Customs has no control over the goods and therefore, they cannot be confiscated....

ITAT Hyderabad held that Cenvat credit of inputs used in manufacture of goods exported under bond from a Domestic Tariff Area (DTA) to a Special Economic Zone (SEZ) unit is available as refund under rule 5 of Cenvat Credit Rules, 2004....

CESTAT Hyderabad held that extended period of limitation can be invoked only when there is willful suppression of facts with an intention to evade payment of service tax....

1981 Circular of the Board clarifies that losses of up to 1% can be allowed without detailed scrutiny and loss above 1% can be condoned after scrutiny, we find no reason to not condone losses in these cases as claimed....