CESTAT Rulings
CESTAT upholds confiscation and redemption fine for non-fulfilment of post importation conditions in respect of medical equipment imported under claim of exemption under Notification 64/88-Cus; Reject
...View More CESTAT allows CENVAT credit of service tax paid on invoices raised by broadcaster towards placing advertisement of assessee through advertising agency; Rejects Revenue’s stand that tax paid by a
...View More CESTAT allows CENVAT credit of CVD paid on ‘fixed wireless phones’ imported and installed at the premises of subscribers by telecom service provider; Notes that Adjudicating Authority neit
...View More CESTAT holds that differential customs duty u/s 28 of Customs Act in respect of imported MPEG cards can only be demanded from ‘importer’ who has filed the Bill of Entry (BoE), not from own
...View More CESTAT upholds ‘raw material cost + job-work charges + profit’ valuation where Directors of Group entities are relatives; Rejects application of Rule 8 of Valuation Rules (115% of cost of
...View More CESTAT allows assessee’s appeal, holds that Section 28 of Customs Act cannot be invoked for demanding differential duty along with interest & penalty upon finalization of provisional assessm
...View More CESTAT dismisses Revenue appeal, allows refund of accumulated CENVAT credit on ‘scientific and technical consultancy services’ provided to recipient located outside India; Rejects Revenue
...View More ‘Project Import’ benefit under Notification No. 132/85 r/w Project Import Regulations cannot be denied upon disposal of imported plant & machinery after 2 years of installation and use
...View More CESTAT rebukes Revenue for neither sanctioning refund claims for 3 years from date of passing final order nor obtaining stay against same from HC; Observes that when no stay order has been passed by H
...View More CESTAT upholds Revenue’s classification of boats as “motor boats” under CTH 8903 liable to import duty of 25% instead of “excursion / ferry boats” under CTH 8901 exigible
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