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Finance

Extended Limitation Cannot Be Invoked Twice for Same Issue: CESTAT Kolkata

Neo Metaliks Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Kolkata) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata delivered a...

Finance

Allegations of clandestine removal require conclusive proof: CESTAT Kolkata

Commissioner of Central Excise & Service Tax Vs Argasen Sponge (P) Ltd (CESTAT Kolkata) CESTAT Kolkata reviewed the appeal by the Revenue against Agrasen Sponge...

Finance

SC ruling on refund claim involving turnover discount and additional discount

Commissioner of Central Excise Vs Addison & Co. Ltd. (Supreme Court of India) In a significant legal proceeding, the Supreme Court of India has taken...

Finance

Interest Mandatory on Refundable Pre-Deposit of Appeal, Regardless of Claim

India Yamaha Motor Pvt. Ltd. Vs Commissioner of Central Goods and Service Tax (CESTAT Allahabad) Summary: In the case of M/s India Yamaha Motor Pvt....

Finance

MOOWR Scheme: Unlocking Manufacturing Opportunities

Manufacturing and Other Operations in Warehouse (MOOWR) Regulation Scheme-Unlocking Opportunities Summary: The Manufacturing and Other Operations in Warehouse (MOOWR) Regulations scheme, introduced in 2019 under...

Finance

Extended period not invocable as notice didn’t alleged wilful suppression and misstatement

Commissioner of Central Excise And Service Tax Vs North Eastern Cables And Conductors Private Limited (Guwahati High Court) Guwahati High Court held that invocation of...

Finance

Calcutta HC Upholds CESTAT’s Dropping of Demand Despite Lack of Survey Report

Commissioner of Central Excise And Service Tax Vs Sarvopari Impex Pvt Ltd (Calcutta High Court) In the case of Commissioner of Central Excise and Service...

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