CESTAT Mumbai clarifies that review proceedings cannot exceed the grounds mentioned in the show-cause notice in Capgemini Technology Service India Ltd vs. Commissioner of CGST. Details of the case.
CESTAT Mumbai adjudicates case of Cable Corporation of India Ltd. and Commissioner of Central Excise. Learn how certificates & precedents helped the appellants claim Excise Duty Exemption.
In the Commissioner of Customs vs Deepak Dialani trademark case, cross-examination was unavailable and the evidence inadmissible. Find out the implications here!
CESTAT Mumbai allows CENVAT credit for services related to manufacturing and clearing final products up to the place of removal. A critical analysis of the JSW Steel Ltd vs. Commissioner of Central Excise case.
Thyssenkrupp System Engineering India Pvt. Ltd. triumphs in CESTAT Mumbai, successfully challenging service tax demand. Key details of the case explained.
CESTAT Mumbai held that in either of the three options given in sub-rule (3) of Rule 6, there is no provisions that if the assessee does not opt any of the option at a particular time, then option of payment of 5% will automatically be applied. Accordingly, demand unsustainable.
CESTAT Mumbai held that section 111(m) of Customs Act, 1962 may be invoked only upon material particulars being misdeclared and this detriment is in addition to duty liability determined under section 28 of Customs Act, 1962.
CESTAT Mumbai held that unless a Trade Mark/ Brand Name is registered in the name of the assessee, the assessee is not entitled to the benefit of SSI exemption notification.
CESTAT Mumbai held that demand to be unsustainable as even though belatedly the appellant has availed option provided under rule 6 and reversed the relevant cenvat credit along with interest. Concluded that even post-clearance compliance of stipulations precluded denial of an entitlement available otherwise.
CESTAT Mumbai imposed penalty on customs broker for failure in not being proactive in fulfilling their obligation by failing to bring to the notice of the Customs department about the non-compliances in export transactions.
