CESTAT Mumbai held that appellant i.e. Konkan Railway Corporation Ltd. and Indian Railways are not separate entities and hence demand of service tax is unsustainable.
Read the case of State Bank of India vs Commissioner of Service Tax and importance of discretion in handling funds under PPF accounts. Learn how CESTAT Mumbai decision impacts classification of services and taxability.
CESTAT Mumbai held that the discount/ commission/incentives given for sale of cars cannot be treated as compensation received by the appellant for any services provided to the car manufacturer.
CESTAT Mumbai overturns service tax demand against Kellogg India, asserting that unpaid salary or notice pay recovery isn’t subject to service tax.
CESTAT Mumbai held that section 14 of Customs Act, 1962, or any Rules framed thereunder, is not of relevance to the rough diamonds as the same are leviable to NIL duty as per the Customs Tariff Act, 1975.
Exploring the landmark CESTAT ruling in Manmade Spinners India Ltd Vs Commissioner of CGST case which clarifies that cash refund is permissible for an assessee operating under Central Excise Exemption Notification.
Bill of Entry has been finalized as per declared value and when Bill of Entry has been finally assessed at declared value then redemption fine and penalties cannot be imposed.
CESTAT Mumbai has allowed a refund based on unutilized Cenvat credit calculated under the Cenvat Credit Rules, 2004, marking a significant decision for businesses with accumulated Cenvat credits due to exports.
CESTAT Mumbai held that customs exemption in terms of notification no. 52/2003-Cus dated 31st March 2003 is duly available to ‘polyethylene (PET) granules’ under input category as used during manufacture of ‘moulds’.
CESTAT Mumbai’s ruling on the Khandelwal Laboratories P Ltd Vs Commissioner of CGST & CE case underscores the principle that duty-paid goods used as input should qualify for MODVAT credit, regardless of the name on the Bills of Entry.
