CESTAT Kolkata ruling in Bansal Biscuits case, where the time limit under Section 11B of the Central Excise Act is deemed inapplicable for claiming refunds on erroneously paid Service Tax.
Explore CESTAT Kolkata ruling on Service Tax for map-making sub-contract work by C. E. Testing Company Pvt. Ltd. Learn about detailed analysis and conclusions of case.
Explore legal battle of Prinik Steels (P) Ltd. vs. Commissioner of Central Excise in Kolkata. Disputing a Rs.9.27M duty demand based on private records, the article delves into intricate details of case.
CESTAT Kolkata held that denial of benefit of project import regulations and the concessional rate of duty despite clearly taking note of factual position is certainly an error of judgement.
CESTAT Kolkata held that Commissioner (A) inadvertently dismissed the appeal treating it as time barred as the adjudication order dated 23.07.2018 was communicated to the appellant on 05.08.2018. Accordingly, matter remanded back to Commissioner (A) for deciding the issue on merits.
Explore the CESTAT Kolkata order in Piyush Sharma vs. Commissioner of CGST & CX. Detailed analysis on service tax demand, valuation rules, and key takeaways.
CESTAT Kolkata held that impugned gold cannot be seized u/s 110 of the Customs Act, 1962 as it is a case of town seizure and revenue has failed to prove that gold in question is smuggled one. Accordingly, gold not liable for confiscation.
Explore Odisha Mining Corporation vs. Commissioner of Central Excise case. Detailed analysis of let export order, duty payment, and refund claim rejection.
CESTAT Kolkata held that processing fee, transfer fee, administrative charges, etc. collected from land allottees as fixed by IDCO are statutory in nature. Accordingly, service tax is not leviable on the same.
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.
