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CESTAT Kolkata

Latest Posts in CESTAT Kolkata

Gold Confiscation Order Quashed Due to Lack of Reasonable Belief in Smuggling Case

March 12, 2025 474 Views 0 comment Print

Assessee was unable to produce list of documents for the gold, leading to its seizure under Section 110 of the Customs Act, 1962. The gold was later inventoried and seized at the Customs House, and assessee recorded a voluntary statement.

No export duty payable on Indian Refractory Mortar classifiable under CTH 38160000

March 10, 2025 81 Views 0 comment Print

CESTAT Kolkata held that Indian Refractory Mortar is classifiable under CTH 38160000 and not under CTH 2610. Thus, no export duty payable on the same. Accordingly, appeal of the revenue dismissed.

Logistics Services in Mining Areas are Ancillary services, Not Mining services

March 5, 2025 222 Views 0 comment Print

CESTAT Kolkata held coal transportation within mines by BLA Infra-GKMWPL JV taxable under transportation, not mining services. Service tax demand overturned.

Extended Limitation Cannot Be Invoked Twice for Same Issue: CESTAT Kolkata

February 26, 2025 195 Views 0 comment Print

Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again by invoking extended period on same issue for a subsequent period.

Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT Kolkata

February 15, 2025 198 Views 0 comment Print

Analysis of CESTAT Kolkata’s decision in Mahavir Ferro Alloys Pvt. Ltd. Vs CGST & Central Excise, focusing on alleged clandestine removal and estimated production norms.

CESTAT allows CENVAT Credit on materials used in capital goods

February 15, 2025 246 Views 0 comment Print

CESTAT Kolkata allows CENVAT Credit to Rexon Strips Ltd., ruling that inputs used in capital goods are eligible, setting aside prior denials by lower authorities.

Owner of car liable to pay customs duty on redemption even if they are not importer

February 15, 2025 81 Views 0 comment Print

CESTAT Kolkata held that owner of the car is liable to pay customs duty on redemption of the confiscated vehicle/ car even if the owner is not the importer of the car. Accordingly, appeal dismissed.

Customs Cannot Demand Duty After EODC unless DGFT challenges EODC

January 28, 2025 321 Views 0 comment Print

CESTAT found that Skipper Ltd. had fulfilled its obligations as verified by DGFT and Customs authorities, which had released performance bond. Judgment reiterated that once export obligation is certified as complete, customs authorities cannot demand duty or penalties unless DGFT challenges the EODC.

Sovereign functions performed by ADDA is exempt from service tax: CESTAT Kolkata

January 23, 2025 408 Views 0 comment Print

CESTAT Kolkata held that Asansol Durgapur Development Authority [ADDA] performing sovereign functions on behalf of the State Government of West Bengal is exempt from service tax. Accordingly, service tax not leviable.

CESTAT Condones Delay in Appeal Filing Due to Unclear date of Service of order

January 21, 2025 216 Views 0 comment Print

CESTAT Kolkata condones appeal delay due to lack of proof on service date in A.S. Enterprise vs. Customs case. Remands for merit-based review in 3 months.

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