CESTAT Rulings
CESTAT Mumbai holds that the ICICI Bank (Assessee) is not liable to pay service tax on ‘bank charges’ deducted/charged by foreign banks or foreign banks through correspondent/intermediary
...View More CESTAT Chennai sets aside service tax demands raised under “Commercial Training or Coaching Service” on film direction, cinematography, editing and sound design courses, holding that vocat
...View More CESTAT, Chennai allows appeals filed by the Assessee, its officials and CHA against reclassification of imported electric scooter parts as complete e-scooters/e-bikes in Completely knocked down (CKD)
...View More CESTAT Bangalore partly upholds reclassification of various telecommunication products imported by IBM India Pvt. Ltd (Assessee) by holding that VoIP phones having capabilities of video communication,
...View More CESTAT Bangalore allows ITC Ltd.’s appeal and held that the imported “Monodisperse Aerosol Generator” used for research and development activities formed an integral component of a l
...View More CESTAT Chennai, while allowing Assessee’s appeal, confirms that ‘MIKO-3’ model manufactured by M/s. RN Chidakashi Technologies Pvt. Ltd. (Assessee) is classifiable under CTH 84714190
...View More Relying on Trivandrum Rubber Works Ltd, CESTAT Chennai holds that in the absence of a specific notice under Section 147(3) r/w Section 28 of the Customs Act, 1962 fastening liability on the power of a
...View More CESTAT Chennai, while upholding the Revenue’s order, rules that the import of Lauric Acid is classifiable under CTH 29159090 and hence, not exempt in terms of Notification No.12/2012; Tribunal f
...View More CESTAT Delhi sets aside demand of customs duty, interest, penalty and confiscation in respect of marble blocks imported by three Assessees (EOUs) and used for manufacture of slabs cleared into DTA; Ho
...View More CESTAT Delhi holds that imported ‘Rotary Gas Meter (Flow Meter)’ is classifiable under CTI 9028 10 00 as gas meters and not under CTI 9026 as pressure/flow instruments while partly allowin
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