CESTAT Kolkata held that the imported assemblies, sub-assemblies, components, sub-components under EPCG are held as allowed as spares under the Foreign Trade Policy at Para 9.57.
CESTAT Kolkata rules in favor of Oil and Natural Gas Corporation, categorizing drain hole drilling in oil wells as “mining services” from June 2007, rejecting service tax claims.
CESTAT Kolkata’s ruling in the case of Commr. of CGST & Central Excise vs. Calcutta Springs Ltd. regarding service tax demand on fabrication works for Indian Railways without corroborative evidence.
CESTAT Kolkata quashes the rejection of a refund claim on Special Additional Duty (SAD) paid for shoe imports, citing non-inclusion of an allegation in the show cause notice.
CESTAT Kolkata case – Mishra & Mishra (Agency) Enterprises vs. Commissioner of Customs. Learn how CHA licenses cannot be revoked without direct involvement.
CESTAT Kolkata rules on excise duty for physician samples distributed free of cost by medicament manufacturers. Analysis of the case of Parker Robinson Private Limited vs. CCE.
Explore Apeejay Shipping vs. CST (CESTAT Kolkata) case, addressing service tax on ‘Address Commission’ in chartering. Learn legal arguments and CESTAT Kolkata’s favorable ruling.
CESTAT Kolkata held that penalty under rule 26 of the Central Excise Rules 2002 leviable as involvement in clandestine manufacture and clearance is well established.
CESTAT Kolkata held that the Appellant is merely supplies the chassis to body-builder and receives the body-built vehicle from the body-builder. Accordingly, Appellant is not the manufacturer of the body-built vehicle. Hence, demand of duty unsustainable.
CESTAT Kolkata’s decision to uphold the enhanced value of customs duty on a multi-function printer based on a chartered engineer’s estimation.
