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CESTAT Remands Micro Focus Software’s Service Tax Refund Case for Fresh Consideration

The Bangalore bench of CESTAT has remanded Micro Focus Software India Pvt. Ltd.’s service tax refund case back to the Commissioner (Appeals) for fresh adjudication. The tribunal found the appellate authority erroneously considered an unrelated master service agreement while rejecting the company’s cenvat credit refund claims for exported IT services. [...]

CESTAT Orders Re-examination of Export Value Revision for Monsooned Coffee Shipments

The Bangalore bench of CESTAT has remanded Nedcommodities India Pvt. Ltd.’s case back to customs authorities, directing fresh examination of documents supporting revised export values for their specialty ‘Monsooned Coffee’ shipments. The tribunal found the Commissioner (Appeals) exceeded jurisdiction by introducing unrelated FEMA violation allegations when rejecting shipping bill amendments [...]