CESTAT Rulings
Printing cheque books, statements, pay slips and various other reports for a Bank, not taxable as “Business Auxiliary Services” (BAS) u/s 65(19) of Finance Act; Rejects Revenue contention
...View More CESTAT dismisses Revenue’s ‘rectification of mistake’ (ROM) application against order granting stay on recovery of amounts confirmed in adjudication order, states that such order pas
...View More CESTAT rejects import value of software CDs declared by assessee, holds that royalty payable by OEMs / Distribution Service Providers (DSPs) to Microsoft towards right to use software purchased from a
...View More CESTAT upholds treatment of chlorine as ‘by-product’ instead of ‘co-product’, by Designated Authority to arrive at non-injurious price while determining imposition of anti-dump
...View More CESTAT rules in favour of insurance service provider (assessee), holds that portion of service tax liability reimbursed by its agents under an agreement, is not recoverable u/s 73A of Finance Act; Not
...View More CESTAT sets aside confiscation of parts of secondhand machinery, where parts of single machine were imported at two different ports (i.e. JNPT Nhava Sheva and New Customs House, Mumbai Port), at
...View More CESTAT rules in assessee’s favour, imported ‘Wood Slats’ used for manufacture of pencils classifiable as ‘Pencil Slat’ under Custom Tariff Heading (CTH) 4421.90, not unde
...View More CESTAT rules in favour of Revenue, states that manufacturer of goods or output service provider who does not maintain separate accounts for common inputs & input services used in manufa
...View More CESTAT sets aside Adjudicating Authority order to the extent demands for wrong availment / utilization of CENVAT credit were held to be due for discharge by default, despite being barred by limitation
...View More CESTAT allows concessional customs duty benefit affording ‘benefit of doubt’ to importer, owing to lack of credibility attributable to Customs laboratory report; While Notification No. 26/
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