CESTAT Rulings
CESTAT Delhi partly allows Assessee’s appeal and dismisses Revenue’s cross appeal in a service tax dispute arising from execution of contracts for construction of EWS houses, community hal
...View More CESTAT Kolkata holds tahat sizing of coal i.e., segregation of run-of-mine coal from stones, crushing and then sizing are per desired requirement of purchasers, amounts to ‘manufacture of coal&r
...View More CESTAT Bangalore holds that metal containers used for packing of imported goods cannot be considered as goods under the Customs Act, 1962 even though they are reusable; Quashing the customs duty liabi
...View More CESTAT Delhi allows Yokohama's appeal against rejection of refund claim of Rs 7.62 lakhs (approx.) pertaining to service tax paid under Reverse Charge Mechanism (RCM) for FY 2016–17 (paid in Mar
...View More CESTAT Bangalore, while allowing Assessee’s appeal, rules that Aluminium Bushes Flanges, Aluminium Fitting, Bolts, and Grommet are classifiable under CTH 8803 9000 of the Customs Tariff; Finds t
...View More CESTAT Bangalore, while allowing appeal of Assessee (Amco Batteries Limited), rules that the declaration of retail sale price (RSP) cannot be benchmarked against the actual value of sale prior to sale
...View More CESTAT Bangalore, in a batch of four appeals, rules that the benefit of Notification No.12/2012-Cus. cannot be extended to ‘Coke Breeze’; Observes that, “We do not want to dwell much
...View More CESTAT Delhi, while allowing a batch of 6 appeals, holds that Revenue does not have any power to re-determine the FOB value of the export goods; Remarks, “We, accordingly, find that the Commissi
...View More CESTAT Kolkata, while setting aside the demand of Rs. 2.92 Crores (approx.) against M/s Reach Infocom Tech Pvt. Ltd. (Assessee), holds that Section 3(2) of the Customs Tariff Act, 1975 (CTA) read with
...View More CESTAT Delhi, sets aside the Revenue’s order imposing fine of Rs. 35 lakhs u/s 125 of the Customs Act, 1962; Tribunal holds “The imposition of fine under section 125 of the Customs Act and
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