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CESTAT Mumbai

Confiscation of immovable property without prior notice is invalid: CESTAT Mumbai

October 18, 2023 654 Views 0 comment Print

CESTAT Mumbai criticizes Customs Department for confiscating immovable property without notice, compromising the integrity of the adjudication process. Details of the case explained.

CESTAT Quashes Service Tax Demand of IL&FS Transportation Under Rule 6(4B)

October 18, 2023 297 Views 0 comment Print

CESTAT Mumbai’s ruling in the IL & FS Transportation case, where it quashed a service tax demand due to failure to establish a violation of conditions under Rule 6.

Service tax is on ‘outdoor caterer’ and not on a mere caterer, engaged in preparing food items

October 17, 2023 1251 Views 0 comment Print

Dive into the Jammas Food Supplier vs. Commissioner Central Goods and Service Tax case. CESTAT Mumbai clarifies service tax applicability to outdoor caterers.

Piecemeal Adjudication Not Permissible as it raise Possibility of Multiple SCNs for Same Period/Goods

October 10, 2023 1320 Views 0 comment Print

CESTAT Mumbai remands the matter in the Sunder’s International vs. Commissioner of Customs case, questioning piecemeal adjudication and MRP determination.

Penalty u/s 117 imposable on Customs Cargo Service Provider for assisting in illegal removal of seized red sander

October 5, 2023 2901 Views 0 comment Print

CESTAT Mumbai held the penalty u/s 117 of the Customs Act, 1962 imposable as appellant being custodian of Container Freight Station not only failed to fulfil the conditions and to abide by the responsibilities reposed on them as Customs Cargo Service Provider (CCSP) by assisting in illegal removal of seized red sanders.

Confiscation of imported rough diamonds unjustified as no verification conducted on suspected faulty certificate

October 5, 2023 1008 Views 0 comment Print

CESTAT Mumbai held that confiscation of imported rough diamonds unjustified as if the Kimberly Process Certification was suspected to be faulty the verification should have been initiated with issuing authority.

Rebate Conditional on Exported Service-FIRC Correlation: CESTAT

October 3, 2023 1665 Views 0 comment Print

Discover the CESTAT Mumbai decision in the I Gate Global Solutions Ltd. case. Learn why rebate claims for exported services require a clear correlation with FIRC.

CESTAT upholds Rejection of Refund claim filed after one year from service Tax payment date 

October 3, 2023 795 Views 0 comment Print

CESTAT Mumbai upholds the rejection of a service tax refund claim by RJB Estate Pvt. Ltd. Find out why the claim was denied and the legal reasoning behind it

Recovery of CENVAT Credit against Input Service Distributor u/r 14 of CCR, 2004 unsustainable

September 28, 2023 1251 Views 0 comment Print

CESTAT Mumbai held that Rule 14 of the CENVAT Credit Rules, 2004 (CCR, 2004) can only be made applicable against the manufacturer/service provider or the person who availed the allegedly inadmissible credit and accordingly recovery of CENVAT Credit against Input Service Distributor unsustainable.

Cenvat credit availed not to be reversed once duty on final product accepted

September 22, 2023 966 Views 0 comment Print

CESTAT Mumbai held that once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity docs not amount to manufacture.

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