CAT Directs Refund of Recovery, Grants Higher Grade Pay Under 3rd MACP to Central Excise Officer
The Central Administrative Tribunal (CAT), Principal Bench, New Delhi, has granted significant relief to a senior Central Excise officer, Sudhir Kumar Thakkar by quashing...
Jharkhand HC Strikes Down Electricity Duty Amendments, Calls Levy on ‘Net Charges’ Unconstitutional
The Jharkhand High Court has struck down key amendments to the Jharkhand Electricity Duty law that had radically altered the basis of levy of...
Service Tax Appeal Abated Following NCLT Ordered Liquidation of Assessee Company: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a pending service tax appeal stands abated after...
Revenue-Sharing with Diagnostic Partners Not Taxable as ‘Business Support Services’; CESTAT Quashes Rs. 1.47 Crore Service Tax Against Hospital
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has set aside a service tax demand of Rs. 1.47 crore raised on a...
Mere Stock Shortage Not Proof of Clandestine Removal: CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mere shortage of finished goods found during physical...
CISF Not Liable to Pay Service Tax on Security Services Provided to Delhi Airport: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that the Central Industrial Security Force (CISF) was...
Job Work Amounting to Manufacture Can’t Be Taxed as Service: CESTAT
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that processes amounting to manufacture cannot be...
Mining Is ‘Permissible Operation’ Under MOOWR, Quashes Cancellation of Private Bonded Warehouse Licences: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside the cancellation of private bonded warehouse licences and Manufacture and...
No Unjust Enrichment If Duty Was Not Recovered from Buyers: CESTAT Allows Refund to Importer
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the refund claim of the importer and held that...
Statements Given to Customs Officers Are Not Admissible Unless Tested in Cross-Examination: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that statements given to customs officers are not admissible unless...
Router Components Are ‘Parts’, Not Network Interface Cards; CESTAT Quashes Customs Duty Demand on Bharti Airtel
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a major customs duty demand against Bharti Airtel Limited, ruling...
Bus Operations Not ‘Tour Operator’ Services: CESTAT Quashes Major Service Tax Demands on RSRTC
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has granted major relief to the Rajasthan State...
No GTA Service Tax on Transport of Exported Extraction Meal; CESTAT Upholds Exemption Despite Procedural Lapses
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the Revenue’s appeal and upheld the grant of service tax...
End-to-End Air Cargo Services on Principal-to-Principal Basis Not ‘Business Auxiliary Service’, No Service Tax Payable: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has held that end-to-end air cargo services on principal-to-principal basis not...
Customs Dept. Illegally Relied On Statements Recorded U/s 108 Of Customs Act Without Following Mandatory Procedure U/s 138B: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has quashed the confiscation of export goods worth ₹34.01 crore and penalties imposed,...
Aluminium Mushroom Racks Are Taxable ‘Structures’, Not Customs Duty Free Parts of Agricultural Machinery: Supreme Court
The Supreme Court has held that aluminium shelving used in mushroom cultivation cannot be classified as “parts of agricultural machinery” and must instead be...
Duty Demand on 100% EOU for Failure to Achieve Positive NFE Under EXIM Policy Must Be Recomputed as Per Exemption Notifications: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that while a 100% Export Oriented Unit (EOU) is liable to...
Under-Valuation of Imported Goods Justifies Confiscation, Penalty Even If Duty Is Paid Later: Madras HC
The Madras High Court has ruled that acceptance of enhanced valuation and subsequent payment of customs duty does not absolve an importer from confiscation...
Police Bundobast Services Are Sovereign Functions, Not Taxable Under Service Tax Law: Madras High Court
The Madras High Court has held that security and bundobast services rendered by the Greater Chennai Police Commissionerate in the discharge of its statutory...
DRI To Expedited Hearing on Seizure of ‘Vital Wheat Gluten’ Imported Under Duty-Free Authorisation: Madras HC
The Madras High Court has directed the Directorate of Revenue Intelligence (DRI) to grant a personal hearing and pass a reasoned order within a...
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