CESTAT Rulings
CESTAT Ahmedabad holds “The discretion vested in the Adjudicating Authority is required to be exercised judiciously, and imposition of onerous conditions without adequate justification cannot be
...View More CESTAT Chennai allows appeal filed by The India Cements Ltd. against denial of CENVAT credit amounting to Rs.3.63 crores (approx.) availed on Countervailing Duty (CVD) paid at concessional rates of 1%
...View More CESTAT Mumbai sets aside Rs. 8.35 Crores Customs duty demand on alleged undervaluation of imported second-hand cranes; Allows Assessee appeals and dismisses Revenue appeals while holding that re-deter
...View More CESTAT Ahmedabad dismisses Revenue’s appeals against dropping of Rs. 4.53 Cr demand raised on alleged inadmissible utilisation of CENVAT credit of Basic Excise Duty (BED) on Polyester Chips for
...View More CESTAT Chennai allows appeal filed by International Seaport Dredging Pvt. Ltd. (Assessee) challenging service tax demand amounting to more than Rs 20 Crores (interest and penalty) raised under the cat
...View More CESTAT Delhi holds that the Populated/Loaded/Printed Circuit Boards (PCB) Cards are ‘parts’ of the Optical Transport Network (OTN) equipment and classified under CTI 8517 70 10; Further ru
...View More CESTAT Delhi holds that Platinum Powder/Sponge and Platinum-Rhodium Alloy Powder/Sponge qualify as ‘primary form metal’ and hence, entitled for exemption from payment of CVD; Observes that
...View More CESTAT Chennai holds that the landscaping and garden maintenance activities are classifiable as taxable “management, maintenance or repair service”; Further rules that the services rendere
...View More CESTAT Mumbai, while setting aside the duty demand against Larsen & Toubro Ltd (L&T), holds that the residual reclassification of imports of “welded titanium tubes (SB338) grade II&rdquo
...View More CESTAT Mumbai rules that the import of “Engineering Design & Drawings” for the manufacturing of Wind Turbine Generators (WTGs) is not categorized as a taxable service under the head &l
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