Indirect Taxes

Cenvat Credit Distributed By ISD Can’t Be Disallowed For Procedural Reasons: CESTAT

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat credit distributed by ISD cannot be disallowed for procedural reasons such as, credit...

Xiaomi Involved In Customs Duty Evasion By Not Disclosing  Royalty And Licence Fee Payments: CESTAT Upholds Demand 

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has upheld substantial customs duty demands against Xiaomi Technology India Pvt. Ltd., finding that...

Mall’s Engagement of Parking Operator Is Not Leasing; Service Tax Exemption Under Notification 25/2012 Still Applies: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that a Shopping Mall engaging a specialised entity to operate and...

CESTAT Quashes Rs. 3.15-Crore Service Tax Demand Against Construction Firm; Exemption for Mandi Parishad Projects Upheld

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, has allowed the appeal filed by the construction firm, setting aside a service tax...

CESTAT Upholds Confiscation of Rs. 77 Lakh Imported Electronic Goods Over Fake Invoices and Smuggling Allegations

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has upheld the confiscation of imported public address (PA) systems and...

CESTAT Upholds Rs. 10 Lakh Penalty On Customs Broker for Filing Benami Shipping Bills

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has upheld a ₹10 lakh penalty imposed on the Customs Broker...

Oppo Mobiles Not Liable to Pay Customs Duty on Imported Microphones, Receivers Used in PCBA Manufacturing: CESTAT 

In a major relief to Oppo Mobiles India , the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that the...

Insolvency Extinguished Tax Dues: Calcutta High Court Upholds CESTAT Order Declaring Tata Steel’s Appeals ‘Abated’

The Calcutta High Court has upheld a common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, which had declared multiple...

DRI Busts Rs. 15-Crore Gold Smuggling Racket in Mumbai Under “Operation Bullion Blaze”

In a major enforcement action against economic offenders, the Directorate of Revenue Intelligence (DRI) has dismantled a well-organised gold smuggling syndicate operating in Mumbai...

Bombay High Court Raps Dept. for Failing to Verify Challans and Recovery Claims Before Issuing SVLDRS-3

The Bombay High Court has struck down a demand order (Form SVLDRS-3) under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) issued by the...

Furnace Oil Is Consumable, Not Machinery; Affirms 6% Reduction Under Bombay Sales Tax Rules, 1959: Bombay HC

The Bombay High Court has held that the furnace oil is a consumable, not machinery; affirms 6% reduction under Rule 41D of the Bombay...