CESTAT Weekly Round-Up: 21 To 27 July 2024

Update: 2024-07-28 06:00 GMT
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No Service Tax Payable By CIPLA On Manufacturing And Exporting Of Pharmaceutical Products: CESTATCase Title: Commissioner, Central Excise And Service Tax Versus CIPLAThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable by Cipla on the manufacturing and export of pharmaceutical products.Samsung India Entitled To Customs...

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No Service Tax Payable By CIPLA On Manufacturing And Exporting Of Pharmaceutical Products: CESTAT

Case Title: Commissioner, Central Excise And Service Tax Versus CIPLA

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable by Cipla on the manufacturing and export of pharmaceutical products.

Samsung India Entitled To Customs Duty Exemption On Imported IC-Codecs: CESTAT

Case Title: M/s. Samsung India Electronics Pvt. Ltd Versus Commissioner Of Customs

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Samsung India is entitled to customs duty exemption on imported IC-Codecs.

CESTAT Quashes Service Tax Demand On Insurance Auxiliary Service And Short Account Of Insurance Premium Income

Case Title: M/s Oriental Insurance Company Limited Versus Principal Commissioner of Central Excise

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on insurance auxiliary services and short accounts of insurance premium income.

Attempt To Export SCOMET Item Without Authorization Is Serious Violation; CESTAT Upholds Penalty Against Customs Broker

Case Title: Flyover Cargo Pvt. Ltd. Versus Commissioner, Customs-New Delhi (Airport And General)

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that an attempt to export specialized chemicals, organisms, machinery, equipment, and technology (SCOMET) items without the required authorization is a serious violation.

SBI Not Entitled To Refund Of Krishi Kalyan Cess: CESTAT

Case Title: M/s SBI Cards And Payment Service Ltd Versus Commissioner of CGST & CE, Gurugram

The Chandigarh Bench of Customs, Excise, and Service Appellate Tribunal (CESTAT) has observed that SBI is not entitled to refund of Krishi Kalyan Cess (KKC).

Different Addresses, Registration Of Premises Not Pre Condition For Availing Cenvat Credit: CESTAT

Case Title: Shreyas Infotech Versus Commissioner of CGST

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the registration of premises is not a condition precedent for availing cenvat credit.

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