CESTAT Rulings
CESTAT Bangalore dismisses Bharti Airtel’s appeal, upholds the original and appellate authority’s order classifying the import of Battery Fuse Units (BFU) as ‘Automatic circuit Break
...View More CESTAT Kolkata quashes denial of CENVAT credit to assessee whose Head Officer (an Input Service Distributor/ISD) distributed the credit on pro-rata basis; Holds that on all the services on which ISD a
...View More CESTAT Ahmedabad rules on option to switch over to other beneficial Exemption Notification at the time of re-import of rejected or sent back ‘Lays Shell Pellet’ from Thailand; While citing
...View More CESTAT Ahmedabad holds that the product ‘Reusable Insulin Delivery Device’ manufactured by assessee under the brand name “All Star” cannot be classified as ‘parts and acc
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CESTAT Ahmedabad rules on service tax demand for ‘Sales Promotion Commission’ under ‘Business Auxiliary Service’ and on overriding effect of Special Economic Zones Act, 2005
...View More CESTAT, Hyderabad holds that extended period of limitation is not invokable by the Revenue against Assessee for raising service tax demand on construction of Mechanical fertiliser handling and bagging
...View More CESTAT Delhi allows revenue’s appeal, quashes the order of Commissioner (A) while restoring the original order which rejected the transaction value declared by assessee for imported‘camera
...View More CESTAT Chennai in appeal by an American headquartered electronics manufacturer (assessee), rules on both classification and applicability of Exemption Notification on parts of cellular phones like &ls
...View More CESTAT Kolkata sets-aside order raising demand by denying benefit of abatement Notification No.1/2006-ST on the erection, commissioning and installation activities on account of ‘no show-cause n
...View More CESTAT Kolkata allows assessee's appeal, holds that while executing a turnkey project, value of goods sold under a separate contract is not required to be added when discharging service tax on a separ
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