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.
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.
CESTAT Mumbai’s decision, clarifying role of Revenue in filing revise applications under Section 35EE of Excise Act, in the case of Mail Order Solutions (I) Ltd.
Explore CESTAT Mumbai judgement in Astoria Agro & Allied Inds Pvt Ltd Vs Commissioner of CGST, underlining importance of evidence consideration in rejecting Cenvat Credit claims
CESTAT held that the utilization of credit by any unit within the same entity would not cause any loss to the Exchequer. This is because the credit disallowed to one unit is proportionally made available to the second unit. From a company’s perspective, the net credit availed and utilized remains unchanged.
CESTAT Mumbai held that services provided by appellant (Commission agent) to their foreign principals is ‘export of service’ as contemplated under rule 3 of the 2005 Export Rules.
CESTAT Mumbai in Metro Fashions vs Commissioner of Customs, held that mere sending of Order-in-Original by registered post was not deemed to be valid communication, impacting the limitation period for an appeal.
CESTAT, Mumbai granted a refund claim for service tax to a real estate developer on behalf of an unregistered customer. The customer had paid the service tax along with an advance payment but, due to certain circumstances, the real estate purchase contract was subsequently cancelled.
