Tata Asset Management Ltd wins appeal against CGST demand for service tax on overseas advisory services. Tribunal affirms export status under Service Tax Rules.
CESTAT Mumbai sets aside tax demand against Shipping Corporation of India, questioning the legal basis of the show cause notice and order validity.
Analysis of Getz Pharma Vs Commissioner of Service Tax case on refund of CENVAT credit under Rule 5 of Cenvat Credit Rules. CESTAT Mumbai remands matter for reconsideration.
CESTAT Mumbai overturns M Dharamdas & Co’s customs broker license revocation due to unjustified procedural delays by authorities.
Mumbai CESTAT dismisses appeal seeking remand to different customs authority, citing jurisdictional limits under Section 129B of the Customs Act.
CESTAT Mumbai set aside a service tax demand on Mumbai Port Trust, holding the appeal filed within the prescribed time. Case remanded for merits evaluation.
CESTAT Mumbai remands Ratnagiri Gas & Power’s LNG import duty case for fresh adjudication, citing failure to examine unjust enrichment.
The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been shown to have been breached, is not concerned with the source of the credit.
CESTAT Mumbai sets aside an order adding royalty to import valuation, citing jurisdictional issues and lack of finalized assessments. The tribunal emphasizes the need for proper determination of duties under the Customs Act.
CESTAT Mumbai held that the allocation of head office executive and general administrative expenses by the head office of Standard Chartered Bank to India branch cannot be subjected to levy of service tax under the Finance Act, 1994.
