CESTAT Weekly Round-Up: 21 To 27 July 2024

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 Duty Exemption On Imported IC-Codecs: CESTATCase Title: M/s. Samsung India Electronics Pvt. Ltd Versus Commissioner Of CustomsThe 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 IncomeCase Title: M/s Oriental Insurance Company Limited Versus Principal Commissioner of Central ExciseThe 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 BrokerCase 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: CESTATCase Title: M/s SBI Cards And Payment Service Ltd Versus Commissioner of CGST & CE, GurugramThe 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: CESTATCase Title: Shreyas Infotech Versus Commissioner of CGSTThe 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.

CESTAT Weekly Round-Up: 21 To 27 July 2024

Mariya Paliwala

Tags