CESTAT Weekly Round-Up: 21 To 27 July 2024
Mariya Paliwala
28 July 2024 11:30 AM IST
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...
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.
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.
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.