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CESTAT Mumbai

Discretion in Handling PPF Funds essential to fall under ‘Funds Management’ Service

July 5, 2023 1011 Views 0 comment Print

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.

Discount/ commission/ incentives for sale of cars is not compensation received by dealer from car manufacturer

July 5, 2023 1953 Views 0 comment Print

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.

Unpaid salary or notice pay recovery Out of Service Tax Purview: CESTAT Mumbai

July 4, 2023 735 Views 0 comment Print

CESTAT Mumbai overturns service tax demand against Kellogg India, asserting that unpaid salary or notice pay recovery isn’t subject to service tax.

Section 14 of Customs Act not relevant to rough diamonds as same are leviable to NIL duty

July 1, 2023 1017 Views 0 comment Print

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.

Cash refund for assessee under Central Excise Exemption Notification

June 27, 2023 273 Views 0 comment Print

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.

Penalty or Redemption Fine when Bill of Entry Finally Assessed at Declared Value?

June 26, 2023 1395 Views 0 comment Print

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 allows Refund on Unutilized Cenvat Credit as per Prescribed Calculation

June 26, 2023 618 Views 0 comment Print

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.

Customs exemption available to PET granules under input category used during manufacture of moulds

June 26, 2023 348 Views 0 comment Print

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’.

Goods used as input qualify for MODVAT credit, Irrespective of name on Bill of Entry

June 26, 2023 453 Views 0 comment Print

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.

Doctrine of unjust enrichment not applies to advance service tax payment

June 24, 2023 651 Views 0 comment Print

Unravel the details of the CESTAT Mumbai case – Satyasai Human Resource Solutions Vs Commissioner of Service Tax. CESTAT grants refund on service tax advance paid in line with Rule 6 of Service Tax Rules.

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