CESTAT Rulings
Software licence fee includible in assessable value of media packs imported from related group company pursuant to purchase order from customer in India, in terms of Rule 9(1)(c)/10(1)(c) of Customs V
...View More CESTAT upholds differential duty liability towards mis-declaration of Retail Sale Price (RSP) at the time of import of audio-visual equipment, sold subsequently at higher price to NCCF / Kendriya Bhan
...View More CESTAT confirms denial of excise duty exemption on jute bags manufactured and supplied to State Govt agencies in terms of Jute Control Order issued under Essential Commodities Act, treating them as &l
...View More CESTAT grants partial respite to assessee, waives penalty on non-discharge of service tax owing to fraud by consultant, who embezzled the amounts entrusted to him for deposit in Govt. treasury; Reject
...View More CESTAT accepts rectification of mistake application of assessee, Member (Judicial) renders supplemental findings on 3 issues for reference to Third Member in order to avoid miscarriage of justice as s
...View More CESTAT rejects assessee's claim for relinquishment of title to time expired warehoused goods for which duty already demanded u/s 72(1) of Customs Act, applies Bombay HC ratio in Videocon International
...View More CESTAT grants refund of CENVAT credit reversed in terms of Rule 6(3)(b) of CENVAT Credit Rules (CCR) on clearance of tractors for testing, owing to subsequent export under Bond; Rejects Commissioner (
...View More CESTAT rules in assessee’s favour, Alloy Steel Forgings (machined) in unfinished form for use rings for Bearing and Gear Blanks, classifiable under Chapter Heading (CH) 732616 (i.e. articles of
...View More CESTAT rules in favour of assessee, allows CENVAT credit on H.R. Sheets of less than 4 mm thickness used as substitutes in manufacture of motor vehicle parts, upon unavailability of H.R. Sheets of 4 m
...View More CESTAT Third Member concurs with Member (Technical), remands issue of CENVAT credit refund entitlement on export of services of (i) maintenance of software, (ii) testing, (iii) re-engineering and (iv)
...View More
 (1).PNG)
