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CESTAT Mumbai

Rebate Conditional on Exported Service-FIRC Correlation: CESTAT

October 3, 2023 1776 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 876 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 1332 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 1068 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.

Cenvat eligible for clearance of dyed yarn if duty paid at doubling stage

September 19, 2023 378 Views 0 comment Print

CESTAT Mumbai held that Cenvat credit can be availed for clearance of dyed yarn, if the duty is paid at the doubling stage.

CA Certificate Suffices to Prove Non-Pass on of Excise Duty Obligation

September 19, 2023 1065 Views 0 comment Print

Analyze CESTAT Mumbai’s ruling in Indian Oil Corporation Ltd. vs. Commissioner of Central Excise, focusing on ‘unjust enrichment’ and CA certificate’s role in excise duty cases.

Inconsistent Application of Customs Valuation Rules: CESTAT Sets Aside Order

September 19, 2023 609 Views 0 comment Print

Analyze the CESTAT Mumbai order in S K Universal Pvt Ltd vs. Commissioner of Customs, highlighting the determination of ‘cut and polished diamonds’ value and its consistency with Customs Valuation Rules.

Duty demand alleging sealed/uninstalled packing machine available in factory unsustainable

September 16, 2023 657 Views 0 comment Print

CESTAT Mumbai held that duty liability in terms of Chewing tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 unsustainable merely alleging that sealed/uninstalled packing machine is available in the factory premises.

Inconsistent Methodology & Lack of Evidence: CESTAT directs fresh adjudication

September 16, 2023 756 Views 0 comment Print

Analyzing the S R Traders vs. Commissioner of Customs case under Customs Act Section 28, including undervaluation and compliance issues with cosmetics imports.

No Cenvat Credit for Employee Commute Bus Charges: CESTAT

September 16, 2023 624 Views 0 comment Print

In a recent CESTAT Mumbai order, the eligibility of cenvat credit for bus transportation charges is discussed. Learn the key details and implications here.

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