CESTAT Rulings
CESTAT Ahmedabad holds that assessee is entitled for CENAT-credit on outward GTA service used in connection with clearance of excisable goods namely cement from their factory premises to buyer premise
...View More CESTAT Ahmedabad allows twin appeal filed by the Assessee classifying “G Type Tempered Glass Lid” under CTH -7010 rejecting Revenue’s classification under CTH- 7013 by observing, &ld
...View More CESTAT Bangalore quashes denial of CENVAT credit by clarifying that ‘merely because necessary permission has not been obtained for clearance of finished goods on payment of duty from one unit of
...View More CESTAT Allahabad holds the order upholding demand of service tax under reverse charge on amounts indicated in the trial balance towards the amortization disclosure required to be made by Hindusta
...View More CESTAT Ahmedabad holds that CENVAT credit cannot be denied under Rule 10 of CCR when a debonded EOU merges into a DTA unit, as this rule applies only to the shifting of manufacturing units, and the tr
...View More CESTAT Ahmedabad confirms that the ‘Digging Spade' with a metal part and wooden handle, imported by the assessee under BoE, is correctly classified under CTH No. 82011000 as ‘Hand Tools Di
...View More CESTAT Ahmedabad quashes duty demand @ 16% adv on Demineralized (DM) water, finding it classifiable under heading 2201 as ‘natural water even if filtered, sterilized, purified or softened’
...View More CESTAT Ahmedabad upholds assessee’s (SEZ) classification of ‘waste of pulses’(i.e. offspecs pulses, broken pulses, bhushi/ bhuki mixed with impurities/ pulses) waste under heading 07
...View More CESTAT Allahabad upholds the differential central excise duty demand on the value of goods received by a job worker from the principal manufacturer free of cost for manufacturing intermediate goods; O
...View More CESTAT Delhi sets aside demand of service tax under ‘Business Auxiliary Services’ (BAS) rendered by Nokia India (Assessee) to overseas counterpart (Nokia Corporation, Finland) on finding t
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