CESTAT Rulings
CESTAT Chandigarh upholds Commissioner’s finding that bought out items supplied by Maruti Suzuki (Assessee) are parts or accessories on which credit is admissible; SCN was issued denying CENVAT
...View More CESTAT Delhi allows the refund claim of the amount deposited “under protest” during the pendency of the adjudication proceedings and investigation; Rejects refund rejection by Dept. on the
...View More CESTAT, Kolkata allows Assessee’s appeal rejecting Revenue’s attempt to re-classify ‘inflatable-party-items’ under CTH 9503 00 90 as opposed to the appropriate classification o
...View More CESTAT Kolkata, while dealing with a batch of appeals filed by the Assessee ,CHA, and Revenue, confirms payment of interest due to delayed payment of special-additional duty on import of raw sugar, bu
...View More CESTAT Kolkata holds that disposal of vehicles which were imported without payment of duty by availing the exemption benefit vide Ad-hoc Exemption Order No. 336 bearing F. No. 460/6/95-Cus.V dated Dec
...View More CESTAT Kolkata allows Assessee’s appeal classifying imported multimedia speakers/computer speakers under CTH 851822/851829 declared by the Assessee as opposed to Revenue’s classification u
...View More CESTAT Kolkata classifies components and parts of Electric Tricycles / E-Rickshaw under CTH 87089900 ‘parts and spares of motor vehicles’ as opposed to classification favored by Revenue un
...View More CESTAT Kolkata quashes order that raised the demand for wrong availment of 67% abatement benefit on projects involving "Civil Work" and "Erection and Commissioning." as per Notification No. 01/2006; N
...View More CESTAT Hyderabad confirms the classification of 'Aluminium Formwork Materials' under CTH 76109090 as ‘aluminium structures (excluding prefabricated buildings) and parts of structures’, qua
...View More CESTAT Kolkata partially allows the assessee’s appeal, setting aside the Rs 77 lakh service tax demand under ‘Clearing and Forwarding Agency Service' for the extended period, while upholdi
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