CESTAT Rulings
CESTAT Chennai upholds Revenue’s re-classification of ‘Add-on cards’ under CH 8473, attracting 20% excise duty, and differential duty demand for the period from October 1994 to Febru
...View More CESTAT Delhi quashes demand of safeguard duty on solar cells and modules in view of Notification No. 1/2018-Customs (SG) dated July 30, 2018 (SD Notification); Assessee imported the goods (between Aug
...View More CESTAT Ahmedabad upholds demand of service tax on provision of preservation of stem cells or any other service by Cord blood banks and classifies the same as ‘taxable service’ instead of e
...View More CESTAT Delhi dismisses Assessee’s appeal in issue relating to reversal of CENVAT Credit in respect of service tax charged by the transporter (GTA) to re-transport the vehicles from depot to fact
...View More CESTAT Delhi holds that an aircraft engine stand imported by a scheduled airline operator, being a composite machine, has to be classified basis the component that gives the essential character to it,
...View More CESTAT Mumbai drops demand against the Indian branch offices of the Standard Chartered Bank (SCB/Assessee) on funds received from the head office (HO) situated in UK allotted towards executive and gen
...View More CESTAT Delhi holds that assessee reversing the CENVAT credit in Tran-1 after initially transferring it, will be considered as a valid reversal for fulfilling the condition under para 2(h) of Notificat
...View More CESTAT Delhi allows assessee’s appeal, refuses to confirm service tax demand on hiring of reach stackers to Container-Corporation (CONCOR) by classifying the same as ‘cargo-handling-servic
...View More CESTAT Kolkata sets aside enhanced penalty on finding that non-submission of documents required for finalisation of provisional assessment is because of various appeals pending before the Tribunals an
...View More CESTAT Delhi in issue relating to availment of CENVAT credit on Dumpers/Tippers, upholds the demand of CENVAT credit and the interest thereon for the normal period, while setting-aside penalty; Findin
...View More