Mariya Paliwala

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

SAD Refund Can’t Be Denied for Invoice Format Differences When Substantive Conditions Are Met: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of Special Additional Duty (SAD) cannot be denied merely on account of discrepancies in invoice formats, when core conditions under the law are fulfilled. The bench of P....

Value of Bought-Out Items Not Includable in Assessable Value: CESTAT 

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that the value of bought-out items supplied and installed at customer sites cannot be included in the assessable value of manufactured goods for the purpose of excise duty. The bench of  S....
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Latest articles

SAD Refund Can’t Be Denied for Invoice Format Differences When Substantive Conditions Are Met: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Value of Bought-Out Items Not Includable in Assessable Value: CESTAT 

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that...

CESTAT Quashes Bank Guarantee Condition for Provisional Release of Areca Nuts, Calls It Arbitrary and Unreasonable

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that...

CENVAT Credit Can’t Be Recovered Again If Duty Paid on Final Product Exceeds Credit Availed: CESTAT 

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench has dismissed the...