CESTAT Rulings
CESTAT Ahmedabad quashes confiscation of Proof machined low alloy steel shell belt, carbon steel forged hemi, machined carbon steel forged test plate by rejecting enhancement of duty basis weight sinc
...View More CESTAT Delhi allows CENVAT credit availed on capital goods used to manufacture dutiable goods as well as exempted goods, stating that “Cenvat credit on capital good
...View More CESTAT Delhi, relying on its decision in Escorts Ltd, sets aside confiscation of Helicopter imported by Sky Airways (assessee) as well as customs duty demand, and penalties, holding tha
...View More CESTAT Mumbai holds that credit on common input services used by the HO unit of Johnson & Johnson Pvt Ltd (registered as ISD), which was transferred to the field units thr
...View More CESTAT Delhi reiterates that “subscription and redemption of liquid mutual fund units cannot be termed as “trading of goods” and, therefore, do not fall under the exempted services u
...View More CESTAT Mumbai rules that rejection of refund of countervailing duty (CVD), special additional duty of customs (SAD) and education cess and secondary & higher edu
...View More CESTAT Mumbai dismisses Revenue’s appeal against Commissioner’s order dropping demand of around Rs. 13.91 crore CENVAT credit denial against Vodafone Idea Ltd (Assessee), holding that reim
...View More CESTAT Kolkata quashes demand on insurance agent rendering general insurance services by issuing policies which are both taxable and exempt; From the license issued by Insurance Regulatory and Develop
...View More CESTAT Kolkata holds that onus to prove that the goods are of foreign origin lies on the Customs Officials when the goods are not notified by Central Government, while setting aside aside confiscation
...View More CESTAT Kolkata holds that benefit of concessional rate of duty provided under Notification No. 01/2011-C.E. and Notification No. 16/2012-C.E. (Notifications) at the rates of 1% and 2% respectively are
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