Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...
Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...
Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...
Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...
Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...
Service Tax : Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to veri...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
Tribunal opined that the alleged non-payment cannot be called as willful or intentional act of the appellant to evade the payment of duty. Lastly, it was adjudged that it is the burden of the Revenue to prove whether the Assessee has intended to conduct evasion.
Since the Custom Broker was liable to verify genuineness of importer-exporter code, IEC number, identity of client to prevent facilitation of export prohibited goods, therefore, custom broker was liable for penalty in case of breach of KYC norms and mandatory obligations under Customs Broker Licensing Regulation, 2013.
Bharat Mines & Minerals Vs Commissioner, Central Goods & Service Tax, Customs & Central (CESTAT Delhi) I find that the invoices in question were issued by the Chartered Accountant- Anuj Maheshwari and Company, copy of which is available in the appeal record. The invoices reads as ‘professional consultancy for export against export consignment as per […]
Commissioner of Customs Vs India Land and Properties Limited (CESTAT Chennai) exemption notifications must be interpreted strictly and if the case does not fall within the parameters, the benefit cannot be given. Any benefit of doubt must be given to the Revenue and should be decided against the appellant. Once the threshold of applicability of […]
Since he confiscated gold was not of Foreign origin and smuggled into India and the confiscated Indian Currency which had been claimed by assessee was not established or proved to be the sale proceeds of smuggled Gold, therefore, the order was passed to release the 6 pcs confiscated gold bars and Indian Currency to assessee being the rightful owner of the goods.
RNB Carbides & Ferro Alloys Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata) Current appeal has been filed against Order-in-Appeal No.29/SH/CE(A)/GHY/09 dated December 18, 2009 (OIA), wherein the revenue after scrutinizing the M/s. RNB Carbides & Ferro Alloys Private Limited (Appellants) accounts book held that the Appellants had overvalued its products by including freight […]
Minda D-Ten Private Limited Vs Commissioner of Customs (Import) (CESTAT Delhi) The Bluetooth module receives radio frequency analog signals from other devices (like mobile phone), converts the radio frequency analog signals into digital signals and thereafter transmits the signals back to the Bluetooth module of mobile phone (in radio frequency signal form) or to the […]
Cipy Polyurethanes Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) The decision of Hon’ble Apex Court in the case of BPL Display Devices Ltd [2004 (174) ELT 5 (SC)] clearly lays down that once the goods are procured for an intended use, then the benefit available and availed by them should not be denied […]
Case New Holland Construction Equipment (I) Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) ‘Input service’ either prior to 01.04.2011 or w.e.f. 01.04.2011 means any service used by the manufacturer, whether directly or indirectly, or in relation to the manufacture of final products. The appellant is under an obligation to provide after sale service […]
Indore Treasure Market City Pvt. Ltd. Vs Commissioner, CGST (CESTAT Delhi) We turn our attention to the other issues like time bar and availability of credit to the appellant. The appellant submits that it had been regularly filing the ST-3 Returns and as such nothing was suppressed by it so as to invoke of the […]
