CESTAT Rulings
CESTAT Hyderabad rules that, Facsimile machines which are capable of connecting to ADP machine or network are classifiable under CTH 8443 3260 and hence, exempt from Basic Customs Duty (BCD); Holds th
...View More CESTAT Chennai allows Lotte India’s appeal and quashes the excise demand under Rule 6 of the CENVAT Credit Rules, 2004, holding that ‘Processed Milk’ used in the manufacture of sugar
...View More CESTAT Chennai allows Citibank’s (Assessee) appeal, setting aside the service tax demand of around Rs.249.35 crore, along with applicable interest and penalties, on interest earned from EMI-base
...View More CESTAT Kolkata rules that PCC Lime 0/20MM (Quicklime) with less than 98% purity is classifiable under Customs Tariff Item (CTI) No. 2522 1000, as claimed by Steel Authority of India Limited (SAIL)-Ass
...View More CESTAT Chennai rules that “Manifold Absolute Pressure and Air Temperature Sensors (MAP & AT Sensor)” imported by Hyundai Motor India Limited (Assessee) is classifiable under CTH 9026 a
...View More CESTAT Delhi reaffirms that service tax is not leviable on fees charged by Bureau of Energy Efficiency (Assessee) under the Head “Standard and Labelling (Registration and Labelling Fees)”
...View More CESTAT Delhi rules that Bluetooth Wireless Earphones/Headphones/Earbuds/Neckbands are classifiable as audio devices under CTI 8518 30 00; Denies classification of such goods under 8517 62 90 as data t
...View More In a 115 page ruling, CESTAT Delhi sets aside Rs. 60.01 crore service tax demand on provision of Security Agency Services rendered by Assessee for FYs 2005-06 to 2016-17, arising from alleged discrepa
...View More CESTAT Delhi holds that ‘laptop, LCD Panel’ (of INNOLUX brand) is classifiable under CTH 8524 as ‘flat display panel’ which attracts BCD @ 15% and upholds the differential duty
...View More CESTAT Mumbai allows appeals by HDFC Bank Ltd and sets aside orders confirming service tax demands on ‘interchange fee’ charged by Assessee on credit cards, noting that the issue has attai
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