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CESTAT Hyderabad

CESTAT Hyderabad sets aside gold confiscation order as Assessee discharges Burden of Proof

June 26, 2024 648 Views 0 comment Print

CESTAT Hyderabad sets aside gold confiscation order against Rayapudi Rajasekhar. Read the full analysis of the case and the detailed judgment.

FOB value should be transaction price actually paid or payable: CESTAT Hyderabad

June 25, 2024 921 Views 0 comment Print

CESTAT Hyderabad rules in favor of Terapanth Foods Ltd., affirming FOB value under Customs Act, setting aside penalties for alleged mis-declaration of goods.

Service Tax payable on Dial 100 Project for police/fire services

June 25, 2024 300 Views 0 comment Print

Explore the CESTAT Hyderabad’s decision on EMRI Green Health Services’ tax exemption for emergency response services, including police and fire.

Mere change in tariff classification due to processing not automatically translate to ‘manufacture’

June 25, 2024 684 Views 0 comment Print

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.

Reimbursements Excluded from Taxable Service Value: CESTAT Hyderabad

May 19, 2024 2214 Views 0 comment Print

In a landmark decision, CESTAT Hyderabad rules in favor of CISF, stating reimbursements aren’t taxable, citing precedents. Detailed analysis here.

Anyone outside India to avail CENVAT credit: CESTAT Hyderabad

May 5, 2024 393 Views 0 comment Print

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.

Non-Fulfillment of Stipulated Event – No Service Tax Payable

April 30, 2024 621 Views 0 comment Print

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.

Imported Second-Hand Medical Devices with 5+ Years’ Residual Life Exempt from ‘Waste’ Definition

April 25, 2024 1161 Views 0 comment Print

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.

Intent to smuggle prohibited goods is not equivalent to attempting to export them

April 18, 2024 723 Views 0 comment Print

Explore the detailed analysis of Sh Mohammed Mustafa Vs Pr. Commissioner of Customs case by CESTAT Hyderabad. Learn why intention to smuggle can’t equate to attempt to export.

Extended period of limitation cannot be invoked to raise demand of IGST portion of Customs duty which is available as ITC in GST Regime

April 10, 2024 1389 Views 0 comment Print

Learn about Himadri Speciality Chemical Ltd. Vs Pr. Commissioner of Customs Visakhapatnam (CESTAT Hyderabad) and the implications of invoking extended limitation for IGST demand.

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