CESTAT Kolkata held that provisions of rule 6(3) of the CENVAT Credit Rules, 2004 is not applicable when CENVAT Credit attributable to non-excisable goods not availed. Accordingly, demand set aside.
CESTAT Kolkata held that fabric containing both Cotton and polyester in the ratio of 79.2% and 16.8% respectively is rightly classifiable under the CTH 52113190 as Cotton Polyester fabric. Accordingly, demand of differential duty of customs set aside.
CESTAT Kolkata held that notification no. 41/2012-ST grants refund of service tax paid on the taxable services used for export of goods. The said refund includes refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) too.
Learn how the CESTAT Kolkata ruled that no provision exists to reverse CENVAT credit on capital goods due to damage and wear & tear. Get insights into the case of East India Holding Pvt. Ltd. vs. Commissioner of CGST & Central Excise.
n the Vodafone Essar East Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) case, interest is not payable if sufficient cenvat credit lies in the account. This article delves into the case and analyzes the legal perspective.
CESTAT Kolkata held that 100% EOU for clearance in DTA is entitled for benefit of notification no. 2/2008-CE dated 01.03.2006 for clearance of Linear Alkyl Benzene Sulphuric Acid and notification no. 4/2006-CE dated 01.03.2006 for clearance of Spent Sulphuric Acid.
CESTAT Kolkata directs re-adjudication on customs duty demand for SAD refund after finding that the Chartered Accountant’s Certificate was not authentic. Details and implications discussed.
CESTAT Kolkata sets aside a penalty of Rs.50,000 imposed on a Chartered Accountant (CA) under Rule 26 of the Central Excise Rules, 2002, due to proper issuance of a certificate.
CESTAT Kolkata held that one time payment, in the form of Premium or Salami for transfer of interest in the property cannot be equated as rent and hence the same is not exigible to the service tax. Accordingly, demand of service tax set aside.
CESTAT Kolkata’s order regarding the penalty imposed on CHA M/s United Custom House Agency for their alleged role in improper export overvaluation.
