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 Introduction The case of Kolkata North Commissionerate v. Asian...
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 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 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 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 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 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 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 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 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 Introduction The case of India Guniting Corporation v....
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 Introduction The case of Oriental Insurance Company Ltd. v....
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) 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 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 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 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 Introduction The case of Rajesh Kumar Ishwar Parikh v. C.C.-Ahmedabad adjudicated by the...