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.
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.
