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CESTAT Mumbai

Security Deposit Forfeiture justified for Customs Broker’s Failure to Proactively Fulfill Obligations

December 12, 2023 651 Views 0 comment Print

CESTAT Mumbai held that forfeiture of security deposit justified as Customs Broker failed to act in a proactive manner in fulfilling their obligation as Customs Broker, particularly when the import documents were obtained from the importers through an intermediary.

Revocation of customs broker license unjustified as suspension for two years enough

December 12, 2023 990 Views 0 comment Print

CESTAT Mumbai held that revocation of Customs Broker license unjustified as punishment suffered by being out of Customs broker business for about two years is enough to mitigate case of violations or contraventions of CBLR, 2018.

CENVAT Credit Disallowance: CESTAT Mumbai Directs Re-adjudication

December 9, 2023 414 Views 0 comment Print

Read the full CESTAT Mumbai order on Hindustan Coca-Cola Beverages’ restoration claim disallowance. Detailed analysis of CENVAT credit issues and re-adjudication directive.

CENVAT Credit Eligible for Factory-to-Depot Outward Transportation Service

December 1, 2023 318 Views 0 comment Print

Explore the CESTAT Mumbai order on Bunty Foods’ CENVAT credit dispute for outward transportation. Analysis, legal insights, and implications explained.

No Malafide Intent Found: Allegation of Suppression in SCN Not Sustainable

November 30, 2023 366 Views 0 comment Print

In a significant decision, CESTAT Mumbai quashes customs duty demand on the export of polyurethane polyvinyl chloride soles of footwear, citing the absence of malafide intention. Explore the full text of the CESTAT order, key facts, and the legal analysis leading to the conclusion.

No CENVAT Credit denial To Service Recipient Without Opening Assessment of Service Provider 

November 29, 2023 786 Views 0 comment Print

Explore the crucial CESTAT Mumbai ruling in Tata AIG vs. Commissioner of Service Tax. Learn why denying CENVAT credit without assessing service providers is deemed unsustainable. In-depth analysis, legal insights, and the impact on general insurance services.

Rule 4(5)(b) of CENVAT Credit Rules allows credit for moulds & dies sent for production

November 29, 2023 264 Views 0 comment Print

In a landmark decision, CESTAT Mumbai rules in favor of Lear Automotive (India) Pvt Ltd, directing re-adjudication for the recovery of CENVAT credit related to epoxy moulds. Full text analysis included.

Cenvat Credit cannot be rejected if such order is beyond the Scope of SCN

November 13, 2023 969 Views 0 comment Print

CESTAT Mumbai sets aside the order rejecting Cenvat credit, stating that the assessment was based on presumption and the burden of proof was not discharged.

CESTAT Mumbai Quashes Service Tax Demand on Incentive Amount

November 12, 2023 507 Views 0 comment Print

Read about CESTAT Mumbai’s ruling in Jaika Motors Ltd. vs. Commissioner of Central Excise, quashing a service tax demand on incentive amounts due to non-inclusion of the activity under ‘BAS’.

No Service Tax on Corporate Guarantee without Commission: CESTAT Mumbai

November 11, 2023 570 Views 0 comment Print

CESTAT Mumbai ruling: Corporate guarantees without commission not liable for service tax. Analysis of UltraTech Cement Ltd. vs. Commissioner of CGST & CX case.

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