CESTAT Rulings
CESTAT sets aside reverse charge demand of Rs. 8.23 Cr (approx.) u/s 65(105)(zm) r/w Section 65(12) of Finance Act i.e. ‘banking & other financial services’, in respect of commitment c
...View More Side trimmings of laminated, impregnated and coated fabrics used in manufacture of sofa sets & chairs, not classifiable as “laminated textile fabrics” under residuary CETH 59.03; CESTA
...View More CESTAT grants refund of 4% SAD paid during import of Set Top Boxes (STBs) by DTH service provider despite subsequent sale to distributors in packaged form as ‘antenna system & accessories&rs
...View More CESTAT upholds transaction value declared by assessee during import of electric motors of assorted KW from China, absent evidence of any additional flow back of money to foreign supplier; Noting that
...View More CESTAT quashes service tax demand against Port Trust in respect of leasing of land & water front to South West Port Ltd (SWPL) towards construction of jetty for purpose of loading and unloading of
...View More CESTAT holds that no interest is recoverable for non-reversal of CENVAT credit, where cheque issued towards sanctioned credit refund is deposited belatedly by assessee; Rejects Revenue’s stand t
...View More CESTAT grants partial respite to assessee, holds no excise duty payable on debit notes raised on purchaser towards excess amount of material used during manufacture of electrical transmission towers,
...View More CESTAT dismisses Revenue appeal, grants anti-dumping duty (ADD) exemption on ‘vitrified / porcelain tiles’ produced in China and exported from Malaysia, in terms of Sr. No. 9 of Notificati
...View More CESTAT sets aside excise duty demand on band aid wastes generated in the hands of job-worker and cleared by assessee outside factory for incineration; Notes that in terms of Drugs & Cosmetics Act,
...View More CESTAT restores Custom House Agent’s license, states that even though clearance of imported consignments was violative of declaratory provisions of Customs Act, there is no evidence on record to
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