Topic

Extended Period

2 articlesLatest July 2026
Extended Limitation Period in Service Tax | Fraud or Suppression Must Be Proven : CESTAT Chandigarh
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Extended Limitation Period in Service Tax | Fraud or Suppression Must Be Proven : CESTAT Chandigarh

CESTAT Chandigarh sets aside service tax demand invoking extended limitation period, ruling that third-party data alone is insufficient to prove suppression or willful default. The decision clarifies that fraud or intentional suppression must be established with concrete evidence to justify the extended period under service tax laws.

Clause 1C, Notification 04/2006-CE | Packaging with RSP Does Not Invalidate CVD Exemption for Industrial-Use Cement : CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Clause 1C, Notification 04/2006-CE | Packaging with RSP Does Not Invalidate CVD Exemption for Industrial-Use Cement : CESTAT Chennai

CESTAT Chennai rules that imported cement in 50kg bags bearing MRP is eligible for concessional CVD exemption under Clause 1C if demonstrably intended for industrial or institutional use, not retail sale. The decision clarifies that packaging alone cannot override documented end-use, shielding bulk industrial buyers from arbitrary duty demands based on form rather than function.

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