CESTAT Rulings
CESTAT Delhi holds that making Custom House Agent (CHA) responsible to verify the authenticity of the documents or identity of exporter “seems to be too much and unpractical&rdquo
...View More CESTAT Kolkata holds that ‘Batteries’ are integral part of ‘Solar Power Generating System’ and eligible for benefit of exemption, thereby, sets-aside demand, states that "It is
...View More CESTAT Mumbai finds Revenue’s appeal maintainable against the order of Commissioner of Central Excise (A) on issue of rebate of duty on export of services; Infers that only an assessee is permit
...View More CESTAT, Ahmedabad quashes orders passed by Commissioner Appeals rejecting 60 appeals of the importer seeking reassessment of the original BoEs requesting benefit of concessional rate of countervailing
...View More CESTAT Mumbai allows Schindler’s appeal, sets-aside order saddling a colossal demand of Rs. 95 crores for provision of service of installation and commissioning in respect of elevators on the pr
...View More CESTAT Mumbai rules on levy of service tax on the deposit insurance activity of insuring all bank deposits, savings, fixed, current and recurring deposits upto the prescribed limit per deposit in a ba
...View More CESTAT New Delhi holds that activity of extending ‘corporate guarantee’ (CG) by assessee to its associate companies (AE) cannot be called as ‘Banking and oth
...View More CESTAT Delhi quashes order re-classifying Tapioca Papad imported by Assessee under CTH 1903, holds that, in today's modern era the scope of food items is changing with new innovative concepts,since th
...View More CESTAT, Ahmedabad rules that value of bought out items supplied along with manufactured goods cannot be included in the assessable value of manufactured goods, quashes impugned order; Assessee is enga
...View More CESTAT Chennai sets-aside demands on both counts viz. Auctioneer’s Service” and “Business Support Service” (BSS) on finding that rendering of marketing and other serv
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