CESTAT Rulings
CESTAT Ahmedabad holds that “there is no difference between the incentive received towards promotion and marketing of mutual fund and/or Commission received towards the distribution of mutual fu
...View More CESTAT Chandigarh allows appeal filed by Airbnb Payments India Private Limited (Assessee) challenging classification of service of processing of payment rendered to Airbnb, Ireland as ‘Intermedi
...View More CESTAT Ahmedabad holds that rotors, stator, down case, top case and down rod imported as a set, minus the blades to manufacture electric ceiling fans, is correctly classified by Revenue under hearing
...View More CESTAT Bangalore sets aside order denying credit of excise duty paid on molasses cleared by the Assessee, captively consumed in its distillery unit for the manufacture of Rectified Spirit and Neutral
...View More CESTAT Mumbai allows appeal by way of remand noting that “exercise in classification has not been correctly carried out” by the first appellate authority; The Adjudicating Authority upheld
...View More CESTAT Ahmedabad reverses decision passed by the Commissioner (A) which rejected refund claim of excess customs duty paid by the Assessee that arose on account of variation in the FOB value re-calcula
...View More CESTAT Chennai upholds Revenue's classification of “Dryview 6850 Laser Imaging W/3D (Medical Equipment)” also referred to as Laser Imager imported by the Assessee under Heading 9033 as &ls
...View More CESTAT Delhi quashes SCN issued beyond the period of limitation that failed to substantiate Assessee’s intention to evade payment of tax and Revenue’s failure to controvert details specifi
...View More CESTAT Bangalore, in an appeal by a bunch of manufacturers, declines to grant benefit of Small Scale Industries exemption on finding non-compliance with condition relating to determination of agg
...View More CESTAT Hyderabad partly allows Assessee’s appeal by setting aside the demand by resorting to Rule 2A(ii)(a) of Service Tax (Determination of Value) Rules, 2006, as the same was not disclosed in
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