CESTAT Rulings
CESTAT holds that, non-usage of aircraft post import for non-scheduled passenger services or non-scheduled charter services (NSOP/C) amounts to violation of undertaking based upon which customs exempt
...View More CESTAT holds that advertisement/ sales promotion expenses incurred by importer and distributor of sports goods, cannot be included in value of imported goods for determination of customs duty, sets as
...View More Third Member finds the appeal against the order of the Assistant Commissioner to be passed within the time-limit prescribed u/s 35(1) of Central Excise Act, 1944 while answering a reference made on ac
...View More Delhi CESTAT allows assessee’s appeal, holds transfer of Antivirus Software key/codes to end-user with the Antivirus Software replicated CDs/DVDs in retail packs as a ‘deemed sale’,
...View More CESTAT sets aside the penalty on Customs House Agent (CHA) & its employees absent any evidence adduced by Department as an evidence in support of the allegation of prior knowledge regarding mis-de
...View More CESTAT Delhi quashes demand of service tax along-with interest and penalty on activity of construction and development of residential facility for athletes at Commonwealth Games Village under definiti
...View More CESTAT holds that no service tax is applicable on commission earned by Managing Director in respect of services provided for sales promotion; Noting that the Income Tax Authorities assessed
...View More Delhi CESTAT upholds the order of Commissioner (Appeals) sanctioning the refund claim of excess CVD paid on import of mobile phones ‘under protest’; Notes assessee’s plea that, while
...View More CESTAT remands the matter back to Original Adjudicating Authority for taking a fresh call on time barred issue w.r.t. refund claim filed by SEZ unit under Notification No. 12/2013-ST dated July 01, 20
...View More CESTAT disallows the benefit of exemption under Notification No 6/2000-CE holding that assessee do not qualify as an independent texturizer, finds that by bifurcation of existing unit for manufacture
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