CESTAT Hyderabad ruled that crude shea butter with high FFA content is not edible grade, denying customs duty exemption and upholding the original assessment.
CESTAT Hyderabad rules products like fatty acid, wax, and gums generated during rice bran oil refining are “waste” and qualify for excise duty exemption.
CESTAT Hyderabad rules against extended limitation or penalty where excise clearance details were fully disclosed in ER-1 returns, remanding duty recalculation.
CESTAT Hyderabad held that bookings made after receipt of completion certificate is not liable for service tax as the transaction is mere sale of the immovable property. Accordingly, service tax demand to that extent is liable to be set aside.
CESTAT Hyderabad held that service tax demand on the service of Multi System Operator provided to cable TV operator is sustainable. Further, since there was suppression of facts to evade payment of service tax, extended period of limitation is duly invoked.
CESTAT Hyderabad rules unutilised excise credit cannot be refunded in cash upon factory closure, citing Bombay High Court and Supreme Court precedents.
CESTAT Hyderabad rules Section 142(3) CGST Act doesn’t grant cash refund for service tax paid post-GST if not eligible under prior laws.
CESTAT Hyderabad directs refund of CVD/SAD paid post-GST on failed EPCG export obligation, citing eligibility under transitional law.
CESTAT Hyderabad held that the activity of investment in mutual fund does not involve the presence of a service rendered by a service provider towards a recipient of service for some consideration.
CESTAT Hyderabad rules liquidated damages to BHEL are not taxable under service tax law as they do not constitute payment for tolerating an act.
