Dark Mode
Image
header
CESTAT: Revenue Cannot Apply Optional Excise Exemption Retrospectively Without Assessee’s Consent

CESTAT: Revenue Cannot Apply Optional Excise Exemption Retrospectively Without Assessee’s Consent

Pranav B Prem The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Revenue cannot compel an assessee to avail an optional exemption notification without its consent. The Tribunal emphasized that the choice to claim or not to claim such an exemption rests solely with the assessee, and authorities cannot retrospectively apply the benefit against the assessee’s option. &nbs...

Curtain Walls Form Part of Immovable Property, Not Excisable Goods: CESTAT Dismisses Revenue’s Appeal

Curtain Walls Form Part of Immovable Property, Not Excisable Goods: CESTAT Dismisses Revenue’s Appeal

Pranav B Prem The New Delhi Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that curtain glass or structural glazing affixed to buildings cannot be treated as “excisable goods” since it is immovable in nature and hence not liable to central excise duty. The Bench comprising Justice Dilip Gupta (President) and Technical Mem...

CESTAT: Industrial Sewing Machines With In-Built Motors Not Eligible For Excise Duty Exemption; Extended Limitation & Penalty Set Aside

CESTAT: Industrial Sewing Machines With In-Built Motors Not Eligible For Excise Duty Exemption; Extended Limitation & Penalty Set Aside

Pranav B Prem The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench at New Delhi, comprising Justice Dilip Gupta (President) and Mr. P.V. Subba Rao (Technical Member), has held that industrial sewing machines fitted with in-built motors are not entitled to excise duty exemption under Notification Nos. 6/2006-CE and 1/2011-CE. The Tribunal par...

Curtain Wall Glazing Not ‘Manufactured Goods’; Excise Duty Demand Quashed: CESTAT

Curtain Wall Glazing Not ‘Manufactured Goods’; Excise Duty Demand Quashed: CESTAT

Pranav B Prem The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, comprising Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member), has dismissed an appeal filed by the Revenue against the 2011 order of the Commissioner of Central Excise, Delhi-II, which had set aside excise duty demands raised on curtain wall gl...

CESTAT Delhi Quashes ₹9.3 Crore Service Tax Demand Against RMS Over Vague SCN & Wrong Classification

CESTAT Delhi Quashes ₹9.3 Crore Service Tax Demand Against RMS Over Vague SCN & Wrong Classification

Pranav B Prem The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a service tax demand of Rs. 9.31 crore along with penalties and interest against Rakesh Maintenance Service (RMS), holding that the show cause notice (SCN) was vague, misclassified, and time-barred.  

CESTAT Chennai: Tribunal Has Inherent Power to Grant Stay, But Revenue Must Show Sufficient Cause

CESTAT Chennai: Tribunal Has Inherent Power to Grant Stay, But Revenue Must Show Sufficient Cause

Pranav B Prem The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), comprising P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member), has held that the Tribunal possesses inherent authority to stay orders detrimental to the revenue. It observed that the power of taxation, including its collection, is an inherent attribute of...

Image
right side

Stay Connected

Newsletter

Subscribe to our mailing list to get the new updates!

footer

Newsletter

Subscribe to our newsletter

Download App

Contact

  • “Mock Turtle persisted. 'How COULD he turn them out of sight, they were getting extremely small for a little recovered from the roof. There were doors all round her at the mushroom for a long way. So they got their tails in their paws. 'And how do you know about it, even if my head would go round.”
  • 24Law
  • khilkhet, New Delhi, Delhi, 1207
  • +91 99530 01696
  • admin@24law.in
Copyright © 2024 24Law - All Rights Reserved.