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CESTAT Case Commentaries

CENVAT Credit Eligibility for Pre-Amendment Input Services: Indore Treasure Market City Pvt. Ltd. v. Commissioner, CESTAT

CENVAT Credit Eligibility for Pre-Amendment Input Services: Indore Treasure Market City Pvt. Ltd. v. Commissioner, CESTAT

Date: Sep 2, 2021
CENVAT Credit Eligibility for Pre-Amendment Input Services Indore Treasure Market City Pvt. Ltd. v. Commissioner, CESTAT (2021) 1. Introduction The case of M/s Indore Treasure Market City Pvt. Ltd....
Kolkata CESTAT Judgment: Abolishing Rule 6 CCR Reversal for Restaurant Services and Limiting Penalty under Section 78 of Finance Act

Kolkata CESTAT Judgment: Abolishing Rule 6 CCR Reversal for Restaurant Services and Limiting Penalty under Section 78 of Finance Act

Date: Aug 28, 2021
Kolkata CESTAT Judgment: Abolishing Rule 6 CCR Reversal for Restaurant Services and Limiting Penalty under Section 78 of Finance Act Introduction The case of Kolkata North Commissionerate v. Asian...
Admissibility of CENVAT Credit for Mine Development Services Under Means Clause Over Exclusions

Admissibility of CENVAT Credit for Mine Development Services Under Means Clause Over Exclusions

Date: Aug 20, 2021
Admissibility of CENVAT Credit for Mine Development Services Under Means Clause Over Exclusions Introduction In the landmark case of Hindustan Zinc Limited v. Commissioner Of CGST, Excise Customs,...
Evershine Customs v. Commissioner Of Customs: Establishing Boundaries for Show Cause Notices under Section 28

Evershine Customs v. Commissioner Of Customs: Establishing Boundaries for Show Cause Notices under Section 28

Date: Aug 17, 2021
Evershine Customs v. Commissioner Of Customs: Establishing Boundaries for Show Cause Notices under Section 28 Introduction The case of Evershine Customs (C & F) Pvt. Ltd. & Two Step Trading Co. v....
Exemption Criteria for Service Tax in Works Contract Services: Ganpati Mega Builders v. Commissioner

Exemption Criteria for Service Tax in Works Contract Services: Ganpati Mega Builders v. Commissioner

Date: Aug 6, 2021
Exemption Criteria for Service Tax in Works Contract Services: Ganpati Mega Builders v. Commissioner 1. Introduction The case of Ganpati Mega Builders (India) (P) Ltd. v. Commissioner, Customs,...
CIPY Polyurethanes Pvt. Ltd. v. CCE Kolhapur: Expanding Duty Remission under Rule 21 CER 2002

CIPY Polyurethanes Pvt. Ltd. v. CCE Kolhapur: Expanding Duty Remission under Rule 21 CER 2002

Date: Jul 8, 2021
CIPY Polyurethanes Pvt. Ltd. v. CCE Kolhapur: Expanding Duty Remission under Rule 21 CER 2002 Introduction The case of CIPY Polyurethanes Pvt. Ltd. v. Commissioner of Central Excise (CCE) Kolhapur...
CESTAT Upholds Service Tax Exemption for Non-Branded Cable Operators in Reetika Cable v. Commissioner Of CGST

CESTAT Upholds Service Tax Exemption for Non-Branded Cable Operators in Reetika Cable v. Commissioner Of CGST

Date: Jul 8, 2021
CESTAT Upholds Service Tax Exemption for Non-Branded Cable Operators in Reetika Cable v. Commissioner Of CGST Introduction In the landmark case of Reetika Cable v. Commissioner Of CGST, adjudicated...
Jurisdictional Clarity on Domestic Travel and Import Definitions under the Customs Act: Aadil Majeed Banday v. C.C. Amritsar

Jurisdictional Clarity on Domestic Travel and Import Definitions under the Customs Act: Aadil Majeed Banday v. C.C. Amritsar

Date: May 7, 2021
Jurisdictional Clarity on Domestic Travel and Import Definitions under the Customs Act Introduction The case of Aadil Majeed Banday (S) v. C.C. Amritsar Asst. Commissioner Of Customs (S) adjudicated...
CESTAT Upholds Input Service Status for Club Membership and Insurance Services in Cenvat Credit Claims

CESTAT Upholds Input Service Status for Club Membership and Insurance Services in Cenvat Credit Claims

Date: Apr 10, 2021
CESTAT Upholds Input Service Status for Club Membership and Insurance Services in Cenvat Credit Claims Introduction The case of Rajratan Global Wire Ltd. v. Commissioner, Central Goods & Service Tax,...
Necessity of 'Offence Reports' in Customs Broker Licensing Proceedings: Comprehensive Analysis of P Cawasji & Co vs. Commissioner of Customs

Necessity of 'Offence Reports' in Customs Broker Licensing Proceedings: Comprehensive Analysis of P Cawasji & Co vs. Commissioner of Customs

Date: Apr 7, 2021
Necessity of 'Offence Reports' in Customs Broker Licensing Proceedings: Comprehensive Analysis of P Cawasji & Co vs. Commissioner of Customs Introduction The case of P Cawasji & Co vs. Commissioner...
Strict Adherence to Statutory Time Limits in Customs Appeals: Shambhu Synthetics Pvt. Ltd. v. Commissioner of Customs

Strict Adherence to Statutory Time Limits in Customs Appeals: Shambhu Synthetics Pvt. Ltd. v. Commissioner of Customs

Date: Apr 2, 2021
Strict Adherence to Statutory Time Limits in Customs Appeals: Shambhu Synthetics Pvt. Ltd. v. Commissioner of Customs Introduction The case of Shambhu Synthetics Pvt. Ltd. v. Commissioner Of Customs...
Clarification on Service Tax Liability for Works Contracts: CESTAT's Decision in India Guniting Corporation v. Commissioner of Central Tax

Clarification on Service Tax Liability for Works Contracts: CESTAT's Decision in India Guniting Corporation v. Commissioner of Central Tax

Date: Feb 11, 2021
Clarification on Service Tax Liability for Works Contracts: CESTAT's Decision in India Guniting Corporation v. Commissioner of Central Tax Introduction The case of India Guniting Corporation v....
CESTAT Establishes Clear Criteria for Service Tax on Supply of Tangible Goods for Use

CESTAT Establishes Clear Criteria for Service Tax on Supply of Tangible Goods for Use

Date: Feb 2, 2021
CESTAT Establishes Clear Criteria for Service Tax on Supply of Tangible Goods for Use Introduction The case of Ge Power Services India Private Limited v. Principal Commissioner Of Service Tax,...
CESTAT Recognizes Eligibility of CENVAT Credit for Reinsurance Services in General Insurance: Oriental Insurance Co. Ltd. v. Commissioner

CESTAT Recognizes Eligibility of CENVAT Credit for Reinsurance Services in General Insurance: Oriental Insurance Co. Ltd. v. Commissioner

Date: Jan 29, 2021
CESTAT Recognizes Eligibility of CENVAT Credit for Reinsurance Services in General Insurance: Oriental Insurance Co. Ltd. v. Commissioner Introduction The case of Oriental Insurance Company Ltd. v....
Jet Airways v. Commissioner of Customs: Integrated Tax Exemption Clarification

Jet Airways v. Commissioner of Customs: Integrated Tax Exemption Clarification

Date: Jan 14, 2021
Jet Airways (India) Ltd. v. Commissioner of Customs: Integrated Tax Exemption Clarification Introduction In the case of Jet Airways (India) Ltd. v. Commissioner Of Customs, adjudicated by the Central...
CESTAT Rules Penalty and Liquidated Damages as Non-Declared Services under Section 66E(e)

CESTAT Rules Penalty and Liquidated Damages as Non-Declared Services under Section 66E(e)

Date: Dec 23, 2020
CESTAT Rules Penalty and Liquidated Damages as Non-Declared Services under Section 66E(e) Introduction The case of South Eastern Coalfields Ltd. v. Commissioner Of Central Excise And Service Tax...
CESTAT Upholds Adequate KYC Compliance: Revocation of Customs Broker License Set Aside

CESTAT Upholds Adequate KYC Compliance: Revocation of Customs Broker License Set Aside

Date: Dec 18, 2020
CESTAT Upholds Adequate KYC Compliance: Revocation of Customs Broker License Set Aside Introduction The case of Perfect Cargo and Logistics v. Commissioner of Customs (Airport & General) adjudicated...
CESTAT Judgment Commentary: Sara Sae P. Ltd. v. Commissioner on Service Tax and Export of Services

CESTAT Judgment Commentary: Sara Sae P. Ltd. v. Commissioner on Service Tax and Export of Services

Date: Dec 18, 2020
CESTAT Judgment Commentary: Sara Sae P. Ltd. v. Commissioner on Service Tax and Export of Services 1. Introduction The case of Sara Sae P. Ltd. v. Commissioner, Customs, Central Excise & Service Tax,...
Accord Digitech (S) v. C.C., Bangalore: A New Precedent on Importation of Multifunctional Devices and Compliance with Hazardous Waste Regulations

Accord Digitech (S) v. C.C., Bangalore: A New Precedent on Importation of Multifunctional Devices and Compliance with Hazardous Waste Regulations

Date: Dec 16, 2020
Accord Digitech (S) v. C.C., Bangalore: A New Precedent on Importation of Multifunctional Devices and Compliance with Hazardous Waste Regulations 1. Introduction The case of Accord Digitech (S) v....
CESTAT's Landmark Ruling on Unauthorized Foreign Currency Export: Rajesh Kumar Ishwar Parikh v. C.C.-Ahmedabad

CESTAT's Landmark Ruling on Unauthorized Foreign Currency Export: Rajesh Kumar Ishwar Parikh v. C.C.-Ahmedabad

Date: Dec 12, 2020
CESTAT's Landmark Ruling on Unauthorized Foreign Currency Export: Rajesh Kumar Ishwar Parikh v. C.C.-Ahmedabad Introduction The case of Rajesh Kumar Ishwar Parikh v. C.C.-Ahmedabad adjudicated by the...
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