CESTAT Rulings
CESTAT Chennai allow appeals of 100% EOU engaged in BPO/ITES services, against partial rejection of refund claims of unutilized CENVAT credit u/r 5 of the CCR, 2004 for Apr–Dec 2010, holding tha
...View More CESTAT Delhi allowes Assessee’s appeal questioning the levy of Service Tax on the mark-up earned from trading of space/slot on carriers, undertaken on principal-to-principal basis, holding that
...View More CESTAT Kolkata reiterates that the date of presentation of Bill of Entry is relevant for levy of anti-dumping duty and holds that, “…there being no anti-dumping duty leviable on the said
...View More CESTAT Chandigarh allows the appeal of Botteling partner of Coca Cola India, holding that ‘Minute maid Nimbu Fresh’ containing more than 5% of the fruit pulp is appropriately classifiable
...View More CESTAT Hyderabad holds that Northern Operating Systems judgment cannot be mechanically applied to all cases, and in the absence of a specific secondment agreement and where an employer–employee
...View More CESTAT Kolkata holds that machinery for rice mills is classifiable under Chapter 8437 of the Central Excise Tariff Act, 1985; Rules that no demand is sustainable on the date of CBEC circular (May 15,
...View More CESTAT Hyderabad affirms that leasing out medical equipment to hospitals would fall under the category of “Supply of Tangible Goods Services” (SOTG) u/s 65 (105)(zzzzj) of the Finance Act,
...View More CESTAT Chennai, in a matter concerning leasing of a building owned by actor Rajinikanth (Assessee) to Vasantha Bhavan Hotels India Pvt Ltd, holds that a building leased for use as a hotel along with f
...View More CESTAT Delhi holds that “Scented Sweet Supari” are only betel nuts in cut pieces which are excluded from Chapter Heading 2106, and the same are classifiable under Chapter Heading 0802; Obs
...View More CESTAT Kolkata holds that the market fee levied and collected by Bharat Coking Coal Limited (BCCL/Assessee), a 100% subsidiary of M/s. Coal India Ltd. (CIL), is a ‘fee’ and not ‘tax&
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