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CESTAT Kolkata

CESTAT dismissed appeal for enhancement of redemption fine & penalty

September 17, 2023 657 Views 0 comment Print

A deep dive into CESTAT Kolkata’s ruling in Commissioner of Customs Vs K.K. Woollens, where the court confirmed penalties for undetermined imports of used clothes.

Assessee’s Genuine Belief: Extended Period Inapplicable

September 16, 2023 852 Views 0 comment Print

CESTAT Kolkata held that appellant were under the bonafide belief that processes undertaken by them doesn’t amount to manufacture and accordingly, they cleared goods to raw material supplier on collection of job charges only. Accordingly, extended period of limitation not invocable.

CESTAT dismisses appeal for Fine/penalty Enhancement for Imported Used Clothing

September 16, 2023 501 Views 0 comment Print

Dive into the legal complexities of the Commissioner of Customs Vs S K P Enterprises case (CESTAT Kolkata), which revolves around the import of restricted old and used clothing. Get insights on why CESTAT dismissed the appeal for enhanced fines.

Cenvat available on naphtha used for generation of electricity which is consumed within factory

September 13, 2023 927 Views 0 comment Print

CESTAT Kolkata held that naphtha used for generation of electricity which is consumed within the factory of production is eligible for Cenvat Credit.

Smuggling of contraband gold from third country of origin liable to absolute confiscation

September 12, 2023 1860 Views 0 comment Print

CESTAT Kolkata held that onus cast on appellant u/s 123 not having been discharged, hence concluded that contraband gold smuggled from a third country of origin is liable to absolute confiscation.

No Service Tax on Manpower Supply Before 16.06.2005: CESTAT Kolkata Ruling

September 12, 2023 459 Views 0 comment Print

In Mars Mountain Security Services vs Commissioner of Central Excise & Service Tax, CESTAT Kolkata clarified non-taxability of Man-Power services before June 16, 2005.

No Service Tax on Amadeus India Incentives/Commissions for CRS Developer Usage

September 12, 2023 1131 Views 0 comment Print

Analysis of CESTAT Kolkata’s judgment in Nitco World Travels vs Commissioner of Service Tax. How it impacts the taxation on commission from Amadeus India.

Differential duty demand unsustainable if Original Bills of Entry Assessment not challenged

September 11, 2023 1092 Views 0 comment Print

CESTAT Kolkata order in Rajib Saha Vs Commissioner of Customs. Learn how CESTAT quashed the differential duty demand Without Challenging Original Bills of Entry Assessment on PPC Cement imported from Bangladesh.

CESTAT allows Cenvat Credit on Capital Goods used for providing Output Service

September 9, 2023 891 Views 0 comment Print

A detailed analysis of the landmark CESTAT Kolkata ruling in Emta Coal Limited vs Commissioner of Central Excise & Service Tax. Understand the legal implications for Cenvat Credit on Capital Goods in the context of providing output services.

CENVAT Credit Denial Based on Delayed or non-Registration of ISD is Unlawful

September 9, 2023 756 Views 0 comment Print

CESTAT Kolkata ruling on Berger Paints India Ltd vs Commissioner of Central Excise: Can Cenvat Credit be denied based on non-registration or delayed registration as an Input Service Distributor (ISD)?

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