CESTAT Establishes CENVAT Credit Eligibility for Inputs and Services in Construction of Taxable Immovable Property Rentals Introduction The case of M/s Bharti Realty Limited and M/s Nile Tech Limited...
CENVAT Credit Eligibility for Movable Telecommunication Towers: Reliance Jio Infocomm Ltd v. Commissioner of CGST & Central Excise Introduction The case of Reliance Jio Infocomm Ltd v. The...
Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd v. Commissioner, Central Excise and CGST-Jabalpur: Landmark Judgment on Service Tax Exemptions and Liquidated Damages Introduction The case of...
Upholding Natural Justice: Denial of Cross-Examination in Customs Appeals Introduction The case of Mittal Impex vs. Principal Commissioner, Customs-New Delhi heard by the Customs, Excise & Service...
CESTAT Upholds Revocation of Customs Broker Falcon India for Facilitating Benami Imports and Regulatory Violations Introduction The case of Falcon India v. Commissioner, Customs-New Delhi (Airport...
Restrictions on Customs Act Penalties for Regulatory Non-Compliance by Customs Brokers: Hera Shipping Solutions Pvt Ltd v. Commissioner of Customs Introduction The case of Hera Shipping Solutions Pvt...
Statutory Supremacy Over Administrative Circulars in Amendment of Shipping Bills: Carboline India Pvt Ltd v. Commissioner of Customs Introduction The case Carboline India Pvt Ltd v. Commissioner of...
Vandana Global Ltd v. Commissioner: Clarifying Pre-Deposit Calculations and Refund Adjustments under Central Excise Act Introduction The case of Vandana Global Ltd. v. Commissioner (Appeals) Central...
Taxation of OIDAR Services: Air India Ltd. v. Commissioner of Service Tax Introduction The case of Air India Ltd. (Earlier Known As Indian Airlines Ltd.) v. Commissioner (Adjudication) Service Tax,...
Exemption of Service Tax on Charitable Donations for Yoga Organizations: Bharat Swabhiman Nyas v. Commissioner, Customs, Central Excise and Service Tax-Dehradun Introduction The case of Bharat...
CESTAT Sets New Precedent on Customs Broker Compliance with Regulation 10(n) of CBLR 2018 Introduction In the landmark case of Anax Air Services Pvt Ltd v. Commissioner, Customs-New Delhi, the...
CESTAT Reinforces Burden of Proof and Procedural Compliance in Customs Seizure Cases Introduction In the landmark judgment of DI Gold Designer Jewellery v. Commissioner, Customs (Preventive)-New...
Accrual of Refund Claims for Special Additional Duty Upon Subsequent Sale: CESTAT's Landmark Ruling in Thermoking v. Commissioner of Customs Introduction The case of Thermoking v. Commissioner of...
Broadening Eligibility for CENVAT Credit: RMZ Infotech Pvt Ltd v. Commissioner of Central Tax, Bengaluru East Introduction The case of RMZ Infotech Pvt Ltd v. Commissioner of Central Tax, Bengaluru...
CESTAT Upholds Appeal Against Central Government's Decision on Anti-Dumping Duty: A Landmark Judgment Introduction The case of Jubilant Ingrevia Limited v. Designated Authority Directorate General of...
Clarifying Service Tax Liability in Joint Ventures: Insights from B G Exploration & Production India Ltd. v. Commissioner of CGST & C Exnavi Mumbai Introduction The case of B G Exploration &...
Autotech Industries (India) Pvt. Ltd. v. Commissioner of Customs (IV), Chennai: No Time Limitation for Conversion of Shipping Bills Under Section 149 Introduction In the case of Autotech Industries...
Regulatory Overreach in Import Compliance: Analysis of Commissioner of Customs Chennai v. SP Associates Introduction The case of Commissioner of Customs Chennai IICC SEA CH II v. S P Associates...
CESTAT Clarifies Taxation of Dealer Discounts and Commissions: Autobahn Enterprises Pvt. Ltd. v. Commissioner of Service Tax Introduction The case of Autobahn Enterprises Pvt. Ltd. v. Commissioner Of...
Revocation of Customs Broker License: Insights from Green View Logistics v. Commissioner, Customs Introduction The case of Green View Logistics v. Commissioner, Customs (Airport & General)-New Delhi,...