Cestat judgments - Page 2

Customs duty can be demanded only by officer having jurisdiction on import

Samudra Dredgers (UK) Ltd. Vs Commissioner of Customs (CESTAT Bangalore)

The issue under consideration is whether the dredger is covered as a foreign flag vessel and liable for payment of custom duty?...

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No ST under RCM levied on Indian bank acting as a mediator between Exporter & Foreign Banker

State Bank of Bikaner & Jaipur Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

whether service tax can be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between an Indian exporter and the foreign banker representing foreign importer?...

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Procedure For E-Hearing of Appeals by CESTAT

Public Notice No. 2 of 2020 (10/08/2020)

Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of the Tribunal for extending the facility of e-hearing to appeals also on a request made by the counsel....

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CESTAT explains exercise of Option under Cenvat Credit Rule 6(3)(i)

Tata Steel Ltd. Vs CCEx. & S.Tax (CESTAT Kolkata)

The issue under consideration is whether the appellant, Tata Steel, was entitled to avail option under Rule 6(3)(ii) of the Cenvat Credit Rules?...

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No Service Tax on Octroi Collection in discharge of Sovereign Privilege

Traffic Manager Vs Commissioner of Service Tax (CESTAT Mumbai)

The issue under consideration is whether the service tax is applicable to the collection of Octroi for entry of goods in the discharge of sovereign privilege?...

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Actual Cost of Production as Assessable Value will be charged in Inter-Unit Transfer of Goods

Hindalco Industries Ltd. Vs Commissioner of Central Excise (Appeals) (CESTAT Kolkata)

The issue under consideration is whether assessee is justified in reducing the assessable value to the actual cost of production in the inter-unit transfer of goods?...

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Benefit of Basic Custom Duty exemption on import of ‘GoPro HERO5 Black’ Action Camera Allowed

Creative Peripherals & Distribution Ltd Vs Commissioner of Customs (CESTAT Mumbai)

whether assessing officer is correct in rejecting the benefit of Basic Customs Duty exemption claimed by the appellant on the import of ‘GoPro HERO5 Black’ Action Camera?...

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Tribunal Rules, 2020: Reinforcement of executive dominance

1. Introduction The present paper aims to analyse the Tribunal, Appellate Tribunal, and other Authorities (Qualifications, Experience, and other Conditions of Service of Members) Rules, 2020 which were passed by the Ministry of Finance. The analysis will be primarily done by looking at how the rules have responded to Supreme Court Decisio...

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Posted Under: Custom Duty |

Composite Contract can be subject to service tax only under Work Contract Service after 01 June 2007

Kunnel Engineers and Contractors Pvt. Ltd. Vs C.C.,C.E.& S.T (CESTAT Bangalore)

The issue under consideration is whether the service would continue to be classified under CICS/CCS and changing the classification into WCS midway is permissible or not?...

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No ST on Reimbursement of expenses on behalf of service recipients

Awasthi Brothers Vs Principal Commissioner,Customs, Central Excise & Service Tax (CESTAT Delhi)

The issue under consideration is whether expenses received as reimbursement of expenses made on behalf of service recipients can form part of the assessable value and service tax will be applicable on it?...

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