CESTAT Rulings
CESTAT Allahabad classifies ‘Process Betel Nuts’ under Chapter 08, particularly, heading 0802 8030 in light of Chennai CESTAT decision in S.T. Enterprises, as affirmed by SC; Refers to tes
...View More CESTAT Delhi restores the original order passed by Addl Commissioner that dropped the service tax demand on the ‘Delegation Fee’ charged by All India Distillers Association (assessee) from
...View More CESTAT Delhi restores the original order passed by Addl Commissioner that dropped the service tax demand on the ‘Delegation Fee’ charged by All India Distillers Association (assessee) from
...View More CESTAT, Mumbai disposes of appeal filed by the Revenue upholding the demand for period post- 2006 that is falling outside the ambit of extended period of time invoked in the SCN but deletes demand of
...View More CESTAT Delhi dismissing 127 appeals of assessee, rules that ‘electronic control units for electronic power steering’ (EPS-ECU), sub-assembly of EPS-ECU and parts of EPS-ECU is classifiable
...View More CESTAT Kolkata directs Revenue to grant interest on refund of excess duty paid by Vedanta Ltd. (earlier known as Sesa Goa Ltd./Sesa Sterlite Ltd.)on export of iron-ore between February to March 2008,
...View More CESTAT Mumbai rules on classification of import of telecommunication networking equipment as ‘apparatus’ or ‘parts’ and on analysing scope of relevant entries, section, chapter
...View More CESTAT Delhi holds that the income received by the assessee from bowling alley would be covered under section 66D(j) of the Finance Act and, therefore, would not be leviable to service tax; However, s
...View More CESTAT Delhi allows the appeal of National Rifle Association of India (assessee) by reversing the denial of exemption benefit under Notification No. 146/94-Cus on import of arms and ammunition require
...View More CESTAT Allahabad allows appeals in favour of Revenue regarding levy of service tax on tours for Haj & Umrah post introduction of Negative List concept for levy of service tax (i.e. from July 01, 2
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