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Bombay High Court Dismisses Revenue's Appeal in CENVAT Credit Dispute on Exempted Goods. CENVAT Credit on Engraved Printing Cylinders Allowed Where Supplier's Duty Payment Not Challenged by Jurisdictional Officer.

The Appellant-Revenue filed an appeal under Section 35G of the Central Excise Act, 1944 against the order dated 20 October 2023 of the Customs, Excise...

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Bombay High Court Allows Writ Petition in Sabka Vishwas Scheme Case — Petitioner Entitled to Interest on Delayed Refund Under Section 127 of Finance Act, 2019. The court held that the respondents' delay in refunding the amount under the scheme attracts interest liability.

The petitioner, Quant Broking Pvt Ltd, a stock broker and member of various stock exchanges, filed a declaration under the Sabka Vishwas (Legacy Dispu...

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Bombay High Court Allows Revenue's Appeal in Central Excise Case on CENVAT Credit Restriction for Inputs from 100% EOU. Rule 3(6)(a)(i) of CENVAT Credit Rules, 2002 restricts credit on inputs manufactured by a 100% EOU, and reversal under Rule 3(4) does not remove the restriction.

The Commissioner of Central Excise, Raigad filed an appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise ...

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High Court of Karnataka Quashes Prosecution Against Accused in Customs Act Case Due to Lack of Sanction — Petitioner, a Dubai-based Indian, was prosecuted for alleged smuggling of gold bars without prior sanction under Section 137 of the Customs Act, 1962, rendering the complaint invalid.

The petitioner, Mr. Imtiaz Ahmed, was Accused No.2 in CC No.210/2014 pending before the Principal Sessions Judge (Special Judge), Dakshina Kannada, Ma...

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High Court Quashes Prosecution Against Accused in Customs Act Case for Non-Compliance with Section 138(b) of Customs Act, 1962 — Delay in Filing Complaint Not Explained. Complaint Filed Beyond One-Year Limitation Period Without Any Extension or Explanation, Hence Liable to Be Quashed.

The petitioner, Imtiaz Ahmed, was arraigned as Accused No.2 in CC No.210/2014 pending before the Principal Sessions Judge (Special Judge), Dakshina Ka...

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High Court of Karnataka Dismisses Revenue's Appeal in Service Tax Case on Residential Complex Construction. Construction of Residential Complex for ITC Limited for Use as Guest House Not Taxable as Commercial or Industrial Construction Service Under Section 65(105)(zzq) of Finance Act, 1994.

The case involves an appeal by the Revenue (Commissioner of Central Excise, Service Tax & Customs) against the order of the Customs, Excise & Service ...

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High Court of Karnataka Dismisses Revenue's Appeal in Central Excise Case — Cenvat Credit on Input Services for Sugar Manufacturing Upheld. Transportation of Sugarcane from Farm to Factory Gate Held as Input Service Under Cenvat Credit Rules, 2004.

The Revenue (Commissioner of Central Excise, Customs, Belgaum) appealed against the Final Order No.20105/2014 dated 28.1.2014 passed by the CESTAT, Ba...

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Bombay High Court Allows Assessee's Appeal in Central Excise Case — Stabilisation of Crude Oil Not 'Manufacture' Under Central Excise Act, 1944. The process of stabilising crude oil on process platforms does not amount to manufacture and stabilised crude oil is not excisable goods.

The appellant, Oil and Natural Gas Corporation Limited (ONGC), operates oil wells and process platforms in Mumbai Offshore. The extracted gas-oil mix ...