TRTRIBUNAL REPORT
Recent LawLens analyses from CESTAT benches.
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The appellant, a manufacturer of TMT bars, wire rods and stainless-steel products, challenged the denial of CENVAT credit of ₹2,39,61,066, together with interest and an equal penalty, arising from an investigation int...
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The appellant imported twelve consignments of polyester knitted fabrics of mixed lots from China and declared the transaction value at USD 0.95 per kg, supported by the foreign supplier’s invoices.
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The Appellant, M/s Nandan Constructions, provided works contract/construction services and manpower supply services during 2011–12 to 2014–15.
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The respondent, an electricity distribution utility in Telangana, collected additional charges/surcharge from consumers for delayed payment of electricity bills and meter-testing charges in the course of its regulated...
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M/s Johnson & Johnson P. Ltd. claimed refunds of Special Additional Duty (SAD) amounting to ₹14,28,537 and ₹3,67,588 in respect of imports covered by five and eight Bills of Entry, respectively.
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M/s Mobility App Consultant, an advertising agency and provider of export services, sought refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004.
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The Respondent imported non-coking coal under Bill of Entry No. 3551653 dated 17 October 2013. The assessment was initially provisional under Section 18 of the Customs Act, 1962, pending production of original documen...
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M/s. Nitta Gelatin India Ltd. manufactured gelatin using inputs including hydrochloric acid, furnace oil and acetic acid, and availed CENVAT credit on inputs, input services and capital goods.
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M/s Embelle Trading imported assorted goods under Bill of Entry No. 8542068 dated 30 October 2023, including plastic motorcycle tail boxes, children’s garments, girls’ and children’s panties, and amplifiers. During 10...
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The respondent, who managed M/s Varalakshmi Jewellers, purchased 2,062 grams of re-melted 24-carat gold bullion from M/s Aryan Gold, Bangalore, under Tax Invoice No. 194 dated 20 March 2023.
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The respondent, proprietor of M/s Dattatreya Associates, claimed ownership of 1,703.790 grams of re-melted gold seized while being transported for conversion into ornaments.
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Unison Hotels Ltd. imported vehicles under EPCG Authorisation No. 0530143858 dated 11 June 2007, claiming concessional customs duty under Notification No. 97/2004-Cus.
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The respondent, proprietor of M/s Sri Karthikeya Traders, claimed to have purchased 2 kg of re-melted gold bullion on credit from M/s SRR Traders, Chennai, under two tax invoices and entrusted approximately 500 gm eac...
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During searches conducted on 17–18 October 2022 at the respondent’s residential and business premises, Indian currency amounting to ₹1,68,95,000 was seized—₹84,95,000 from his residence and ₹84,00,000 from his office....
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