Commissioner of Central Excise & ST Vs Gujarat Heavy Chemicals Limited (CESTAT Ahmedabad) CESTAT find that appeal can be disposed of only on threshold point that whether the entire case involves the Revenue neutrality or otherwise. There is no dispute that all the goods on which the duty was demanded have been imported duly paid […]
Manturi Shashi Kumar Vs Director (Telangana High Court) Facts in the present appeal lie within a narrow As already noted above, appellant No.1 was an accused in the criminal case for offences which are considered as predicate offences under PMLA. In view thereof, a case was registered under PMLA following which the properties mentioned above […]
Praveg Communications India Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In the present case, the appellant’s activity being of setting-up of stalls for exhibition or events cannot be considered to be classified under Interior Decorator’s service for the reason that there is neither any element of beautification of space nor any provision […]
Right of an accused under Customs Act, 1962 to settle dispute as per provisions contained under chapter XIV A of the Customs Act.
Allahabad High Court noted that against the order dated 21.05.2022 passed u/s 74 of GST Act, 2017, the appeal could have been filed within a period of 30 days, which was extendable for one month and no more.
Ghasiram Gokulchand Vs C.C. Jamnagar (CESTAT Ahmedabad) In the instant case, CESTAT find that the genuineness of the MoA dated 22.11.2012 has not been doubted. It is also noted that the LDT mentioned in the MoA dated 05.11.2012 between Ace Exim Pvt. Ltd. and Alang Auto & Gen. Engg. Pvt. Ltd. was not found to […]
Pvn Fabrics Vs C.C.E. & S.T. (CESTAT Ahmedabad) As regard the demand of duty on cylinder used for printing of packaging material, we find that though the invoice was issued for sale of cylinder but the same was not cleared from the factory and the same was used within the factory since it is used […]
CESTAT observe that pre-delivery inspection charges are includible in the assessable value when such pre-delivery inspection is mandatory and an essential condition for the sale of the goods
Assessee continued to be granted the exemption under Section 12A of the Act. It is the case on behalf of the appellant that till 1987 there was no requirement of issuance of any certificate of registration of Section 12A and only filing an application for registration under Section 12A and processing the same by the Department was sufficient.
Ketan Sahebrao Purkar Vs ITO (ITAT Pune) The issue involved in the present appeal is whether on the facts and circumstances of the case, the appellant is liable to deduct tax at source u/s 194H in respect of expenditure claimed to have been debited to Profit & Loss Account under head “commission”. Without delving into […]
