CESTAT Rulings
CESTAT dismisses Revenue’s appeal, sets aside levy of penalty u/s 11AC of Central Excise Act, 1944, when transaction value (TV) enhanced on account of price escalation subsequent to clearance, a
...View More Activity of ‘Board’ constituted for providing security guards to Industries, not a ‘statutory function’, hence, charges collected for same chargeable to service tax under &lsqu
...View More CESTAT allows assessee's appeal, removal of capital goods after a period of ‘use’ not ‘removal as such’, therefore, CENVAT credit taken at time of acquisition not to be reverse
...View More CESTAT dismisses assessee’s appeal, ‘truck refrigeration units’ for transporting frozen raw materials to factory for manufacture and to carry finished goods to port for export, not &
...View More CESTAT holds that machines comprising of tanks for blending, culturing, storage and water sterilizer, as well as injection moulding machine & refrigeration unit are classifiable under respective C
...View More CESTAT quashes penalty imposed due to short fall in fulfilment of export obligation, states that capital goods/inputs have been used for intended purpose, finished goods have not been diverted and sho
...View More CESTAT grants refund of customs duties paid on parts imported for tablet PC manufacture under Notification No. 24/2005-Cus., even though duty exemption certificate obtained subsequent to clearance; Re
...View More CESTAT dismisses assessee’s appeal, upholds duty demand on account of non-fulfilment of export obligation (EO) where capital goods i.e. digital printing machine, imported duty free under EPCG sc
...View More CESTAT upholds levy of duty along with interest, where premises leased along with goods procured/imported duty-free, by a STP unit under 100% EOU scheme, to other STP unit on inter-unit transfer (IUT)
...View More CESTAT holds that for the purpose of determining assessable value of goods imported on High Sea Sale basis, actual High Sea Sales commission is to be included in CIF value of imported goods and inclus
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