Indirect Taxes

CESTAT Quashes DGGI Case After Finding Statements Invalid for Non-Compliance With Mandatory Section 9D Procedure

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside a major excise duty demand and penalties against a Jaipur-based scented...

Affiliation Not Taxable Service; CESTAT Quashes Rs. 16 Crore Service Tax Demand on CBSE

In a significant ruling affecting educational boards across India, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has quashed a service...

Mutual Fund Redemption Not ‘Trading of Goods’: CESTAT Quashes Service Tax Demand on Godfrey Phillips

The Customs, Excise and Service Tax Appellant Tribunal (CESTAT) has held that mutual fund redemption is not ‘trading of goods’ and quashed the service...

Kerala High Court Orders Customs to Grant Refunds to Timber Importers; Rejects Higher Conversion Factor for Pre-2012 Imports

In a major relief to timber importers across Kerala, the High Court of Kerala has quashed multiple orders issued by Customs authorities and directed...

Customs Dept. Disobeyed Court’s Order By Not Releasing of Passenger’s Gold Chain, iPhone: Delhi HC Warns Rs. 20K Cost For Further Withholding 

The Delhi High Court has pulled up the Customs Department at IGI Airport for failing to comply with its earlier order directing the release...

Customs Foil Exotic Bird Smuggling at Kochi Airport; 11 Rare Birds Seized

The Customs officials at Cochin International Airport seized 11 rare and protected exotic bird from a couple travelling with their minor child upon arrival...

No Service Tax Applicable After Business Model Change: Delhi HC Settles Key Legal Issue on Taxability of Goods-Only Supply

The Delhi High Court has upheld a crucial legal principle by ruling that service tax cannot be imposed when a company shifts from providing...

Telangana HC Grants Bail to Accused in Ganja Seizure Case at Hyderabad Airport

The Telangana High Court has granted bail to Adnan Ali in a narcotics case involving the seizure of 9.2 kg of ganja at Rajiv...

Kerala HC Dismisses Importer’s Plea, Citing Pending Customs Adjudication on Alleged Misclassification of Nata De Coco Imports

The Kerala High Court has refused to intervene in a dispute over the classification of imported Nata de Coco, dismissing a writ petition filed...

Delhi High Court Flags Delay in Verification of Country-of-Origin Certificates, Orders Expedited Action in Dyed Fabrics Import Dispute

The Delhi High Court has directed the Customs Department to expedite pending verification of Country-of-Origin (COO) certificates and return bank guarantees in a dispute...

No GTA Service Without Consignment Note: CESTAT Quashes Service Tax Demand on Transportation of Tobacco Leaves

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad has set aside multiple Service Tax demands raised on a tobacco trading entity after...

CESTAT Quashes Excise Duty Demand Citing Inadmissible Electronic Records, Uncorroborated Loose Sheets, etc.

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has quashed a central excise duty demand and penalties imposed on a steel manufacturer...

Face-Recognition Access Control Terminals Qualify As Automatic Data Processing Machines Under CTH 8471: CESTAT

In a significant ruling impacting importers of biometric and AI-based hardware, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has held that...

SSI Limit Not Crossed; No Evidence Supported Clandestine Removal: CESTAT Quashes Excise Duty Demand

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has set aside the entire duty demand, penalties and confiscation ordered against a Hajipur-based...

No Evidence of Clandestine Clearance: CESTAT Quashes Rs. 71 Lakh Excise Demand

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has quashed a central excise duty demand of ₹71.14 lakh, along with interest and...

Dept. Failed To Prove Manpower Supply: CESTAT Quashes Service Tax Demand

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in Chennai has set aside a substantial service tax demand ruling that the Department failed...

Supreme Court Restores Excise Duty Demand on Textile Processor; Holds Integrated Use of Power in Multi-Unit Process Bars Exemption

In a significant ruling concerning excise duty liability and exemption claims within the textile processing industry, the Supreme Court has set aside an order...

No Evidence Linking His Valuation to Alleged Stone Over-Invoicing: CESTAT Quashes Penalties on Govt-Approved Valuer

In a major relief to Government-approved valuer, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Kolkata, has set aside penalties totaling ₹1.80 crore...

Reassessment Can’t Be Sought Years After Clearance: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has dismissed an appeal which had sought reassessment of 56 Bills of Entry filed...

Valuation of Captive-Use Cement Not Liable to MRP-Based Duty: CESTAT Quashes Excise Duty Demand on Ultratech Cement 

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has quashed the excise duty demand raised on Ultratech Cement Ltd. pertaining to...

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