Search Results for "CESTAT powers"

96 result(s) found

Scroll Down To Discover

Found 96 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.

The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.

The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

© Image Copyrights Juris Services & Technology

Bombay High Court Upholds Constitutional Validity of Section 129E Customs Act, 1962 Mandating Predeposit for Appeals. Challenge to Order-in-Original Dismissed as No Hearing Opportunity Was Denied.

The petitioners, partners of M/s Bright International, challenged the constitutional validity of Section 129E of the Customs Act, 1962, as amended by ...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Customs Appeal Against CESTAT Order for Provisional Release of Seized iPhones. Ownership Dispute Precludes Release Under Section 110A of Customs Act, 1962.

The Commissioner of Customs (Import), Mumbai, appealed against an order dated 23 June 2022 passed by the Customs, Excise and Service Tax Appellate Tri...