CESTAT Rulings
CESTAT observes that “the right to file cross-objection is a substantive right conferred by a statue and can be exercised only in accordance with the provisions of the statue”; Notes that
...View More CESTAT holds assessee entitled to benefit of the Notification No. 4/2007-CE dated March 01, 2007 at Sr. No. 1A in respect of cement cleared in large quantities but packed in 50kg bags to institutional
...View More CESTAT Bangalore holds assessee guilty of gross negligence in performance of their duties as Customs Broker, being violative of Customs Broker Licensing Regulations 2018; Finds that there are serious
...View More CESTAT, Ahmedabad allows Assessee’s appeal, sets aside Revenue’s methodology for enhancement of value on the basis of guidelines issued by Directorate General of Valuation (DGoV); Rejects
...View More CESTAT, Delhi allows assessee’s appeal to exclude ‘Veneered Engineered Wooden Flooring’ of two layers having (i) plywood as the bottom layer or (ii) decorative inlay work on the top
...View More Ahmedabad CESTAT holds enhancement of the invoice value of various types of aluminum scrap made by Assessing Authority based on the Directorate General of Valuation (DGOV) circular as “illegal a
...View More CESTAT Bangalore sets-aside demand to the tune of Rs. 1295 crores levied upon assessee, a statutory body discharging the statutory function viz., ensuring establishment of industrial areas in the Stat
...View More CESTAT Larger Bench holds the insurance service provided by the Deposit Insurance and Credit Guarantee Corporation (DICGC) to the Banks as ‘Input Service’ and accordingly allows CENVAT cre
...View More CESTAT Delhi holds that the grant of exclusive right to the assessee to use the “know how” in any plant in accordance with the processes, specifications and recipes thereof in connection w
...View More CESTAT Bangalore sets-aside order revoking Customs Broker license on premise that the assessee colluded with the exporters to over-value the goods for obtaining excess duty drawback; Rejects the findi
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