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CESTAT Hyderabad

Sterling Agro Vs Customs: Fine in Lieu of Confiscation Ruling

August 4, 2023 555 Views 0 comment Print

CESTAT allows Sterling Agro to redeem goods via a fine instead of confiscation, further reduces penalty. Review this detailed court order analysis.

CESTAT Quashes Service Tax Demand on grounds not covered or alleged in SCN

July 31, 2023 669 Views 0 comment Print

The CESTAT Hyderabad quashes the demand of service tax on payment of insurance premium on a marine cargo policy due to lack of clarity in the show cause notice issued to EID Parry (India) Ltd.

CESTAT Criticizes Department’s ‘Pick & Choose’ approach to Reopen Finalized Cases

July 21, 2023 300 Views 0 comment Print

CESTAT held that Commissioner (Appeals) had overstepped his bounds by reviewing a Tribunal’s order that had already gained finality due to lack of appeal. Department’s selective application of review processes was criticized as a mockery of judicial process.

CESTAT allows Refund Claim Appeal for Custom Duty amid Covid-19 Delays

July 21, 2023 444 Views 0 comment Print

Explore the CESTAT Hyderabad ruling favoring Jindal Stainless Limited in a pivotal case against the Commissioner of Customs. The case discusses the rejection of a refund claim due to Covid-19-related filing delays.

No Maximum Penalty for Violating CBLR Provisions without License Revocation

July 21, 2023 423 Views 0 comment Print

Review the case between Lotus Integrated Logistics and the Commissioner of Customs where CBLR violations didn’t result in license revocation or max penalty.

Remission Benefit Allowed for Goods Lost by Fire/Arson: Central Excise Rule 21

July 16, 2023 423 Views 0 comment Print

CESTAT Hyderabad in case of Regency Ceramics Ltd Vs Commissioner of Central Tax Puducherry examines applicability of Rule 21 of Central Excise Rules, 2002, and benefit of remission for goods lost due to fire or arson.

CENVAT on invoices raised by dealers/ distributors available as service tax paid by them not disputed

July 13, 2023 459 Views 0 comment Print

CESTAT Hyderabad held that the Appellant is eligible to take the cenvat credit on the invoices raised by various car dealers, distributors for the services provided by them as payment of service tax by such dealers/ distributors not disputed.

Incentive received by Advertising Agency from Print media is not leviable to service tax under BAS

July 12, 2023 1323 Views 0 comment Print

CESTAT Hyderabad held that amount of incentive received by the Advertising Agency from the print media cannot levied to service tax under Business Auxiliary Service (BAS).

CENVAT credit on warranty services eligible as such service are in relation to manufacture

July 9, 2023 327 Views 0 comment Print

CESTAT Hyderabad held that the services provided to fulfil warranty obligation would be eligible as input services being a service in relation to manufacture. Further, also the warranty charges were included in the assessable value of goods sold to the customers.

Mere CA Certificate insufficient to prove incidence of duty: CESTAT directs re-examination

July 4, 2023 624 Views 0 comment Print

In the case between Pelican Rubber Ltd and Commissioner of Customs, CESTAT Hyderabad asserts that a CA Certificate is insufficient to prove the incidence of duty, directing a remand to the Original Authority for re-examination.