CESTAT Rulings
CESTAT Delhi upholds order rejecting the transaction value (TV) of Guar Gum (Hydroxypropyl Trimonium Chloride) imported by Assessee and re-determining the value based on contempora
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CESTAT Kolkata holds that ‘Electrode Carbon Paste' (ECP) used to facilitate manufacture of ‘ferro alloys’ is an eligible input in terms of Rule 2 (k) of
...View More CESTAT Ahmedabad finds the recovery of refund of 4% Special Additional Duty (SAD) paid on imported timber under Notification No. 102/2007 unsustainable, erroneous and ab
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CESTAT, Ahmedabad holds that CENVAT credit attributed to the value of deemed sale of goods involved in composite Works Contract service provided by the Assessee cannot be varied or denied by way
...View More CESTAT Bangalore sets-aside the recovery of CENVAT credit availed by Bharat Petroleum Corp Ltd (Assessee) on duties discharged on components and parts used to erect and commission ‘capital goods
...View More fassessee as a CHA;CESTAT Ahmedabad allows exemption benefit to assessee as a Cargo Handling Agent (CHA) registered under 'Port Service' for handling/ supervision/ survey of agriculture produce within
...View More CESTAT, Bangalore quashes order rejecting partial refund claim of Assessee (iron-ore exporter) on premise that same was filed within 60 days from the end of the quarter in whi
...View More CESTAT Bangalore disapproves ‘severe financial crisis’ as a reasonable cause for non-payment of service tax even though collected from the customers but not deposited with the Government,
...View More CESTAT Delhi upholds order classifying manual breast pump under CTH 39269090; While assessee filed Bill of Entry for import of Manual Breast Pump by classifying it under CTH 9018, Department classifie
...View More CESTAT Ahmedabad holds that ‘Hair Transplant’ is a cosmetic surgery and liable to service tax levy under the category of ‘Cosmetic and Plastic Surgery Services’ u/s 65(105)(zzz
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