Whether payment made to the CAMPA Fund under the head Net Present Value (NPV), Compensatory afforestation, etc. to the Forest Department for obtaining various clearances for diversion of forest land for non-forestry purposes (mining) is a ‘Declared Service’ provided by the Government under Section 66E(e) so as to attract Service Tax liability under RCM.
CESTAT Kolkata held that activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence.
CESTAT Kolkata held that Cenvat Credit availed on the strength of duty paying documents cannot be denied alleging that invoices issued by manufacturer were not genuine.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata has upheld the seizure of Betel Nuts and the imposition of penalties, dismissing the appeal by Sunil Kumar Yadav, who claimed ownership of the goods.
CESTAT Kolkata held that confiscation of gold bars and imposition of penalty thereon on the basis of retracted statements without proving that the gold bars are smuggled in nature is unsustainable.
CESTAT Kolkata held that there was no proposal to demand service tax under ‘Cargo Handling Service’ in the Notice, however, in the impugned order the adjudicating authority classified the services under ‘Cargo Handling Service’. Hence, adjudicating authority has travelled beyond the scope of the Notice, which is legally not sustainable.
CESTAT Kolkata judgment, where Micky Metals Limited successfully challenged a claim of clandestine removal based solely on discrepancies in audit report and ER-1 return figures. Understand the implications and insights from the case ruling.
Understand the pivotal judgment of CESTAT in the case between National Power Engineering Company and the Commissioner of CGST & Central Excise, where no penalty was imposed after entire service tax and interest were paid before the issuance of the Show Cause Notice.
CESTAT held that post facto production of certificate entitled appellant to benefits of Exemption Notification No.108/95-CE. CESTAT Cited Supreme Court decision in case of Tullow India Operations Ltd.
In a dispute involving Jagat Janani Services and the Commissioner of Central Excise, CESTAT Kolkata has ordered re-adjudication after the original adjudicating authority rejected a reconciliation statement without adequate reasoning.
