Indirect Taxes
Boro Plus Ayurvedic Cream Not An ‘Antiseptic Cream’, 5% Tax Payable Under UPVAT: Allahabad High Court
The Allahabad High court has dismissed the revision petition filed by Commissioner, Commercial Tax and held that the product Boro Plus Ayurvedic Cream is...
Mere Supply Of Additional Redundant Goods Along With SMPS Used In MCBs Would Not Result In Manufacturing For Attracting Excise Duty: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Bangalore, ruled that mere supply of additional redundant goods along with SMPS used in MCBs would...
No Service Tax Liability Can Be Fastened On Unidentified Service: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Allahabad, ruled that no service tax liability can be fastened on unidentified service.The tribunal found that...
Excise Duty Demand Can’t Be Based On Director’s Statement In Absence Of Corroborative Evidence: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Allahabad, ruled that the excise duty demand can't be based on director's statement in absence of...
CESTAT Allows 57 Dept’s Appeals, Maintained Enhancement In Imported Goods Value By AO
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, allowed 57 department’s appeals and maintained enhancement in imported goods value made by AO. The...
Erroneous Availment Of Cenvat Credit Recoverable Only After Insertion Of Recovery Provision: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal Bangalore, found that erroneous availment of Cenvat credit under Rule 3(5) of the Cenvat Credit Rules,...
Flood Light Is Functional Part Of Stadium, Can Be Used In World Cup As Well As One Day International Matches; CESTAT Allows Service Tax...
The Customs, Excise & Service Tax Appellate Tribunal, Chennai allowed the service tax exemption to Tamil Nadu Cricket Association while stating that flood light...
Operating From Area, Not Notified, Tantamount To Violation Of Section 45 Read With Section 7 And 8 Of Customs Act: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Bangalore observed that operating from an area which is not notified tantamount to violation of Section...