CESTAT Rulings
CESTAT Allahabad sets-aside demand of service tax by granting assessee abatement on print media to the extent of 85%, in terms of Circular No. 341/43/96-TRU dated October 31, 1996 as also quashes dema
...View More CESTAT Delhi denies exemption on ‘LG Watch W7’ or ‘G Watch (Smart Watch)’ imported from Korea whilst observing that smart-watch capable of transmitting data and working on
...View More CESTAT, Mumbai holds that the conclusion arrived at in the impugned order for restricting the drawback and other eligible refunds of IGST, ROSL and MEIS benefits on export of goods, is not sustainable
...View More CESTAT Delhi denies CENVAT credit on capital goods/input services used in setting up the distillery unit which forms part of the same factory (of assessee, availing area-based exemption vide Notificat
...View More CESTAT, Kolkata holds that the activity of mere packing of rechargeable batteries along with battery chargers and labelling the same as “Eveready Recharge/Ultima” and “Uniross/Power
...View More CESTAT Delhi upholds levy of customs duty on re-import of goods into Domestic Tariffi Area (DTA) unit of Lupin Ltd. (assessee) without any manufacturing activity undertaken in Special Economic Zone (S
...View More CESTAT Kolkata dismisses denial of refund claim by Revenue citing assessee’s failure to file appeal pursuant to re-assessment of Shipping Bills (SBS) raising demand
...View More CESTAT Delhi confirms demand of service tax under ‘Commercial Training or Coaching’ on assessee with regard to imparting of education in the field of Postgraduate Courses in
...View More CESTAT Bangalore dismisses MTR Foods' appeal, holds that ‘Badam Milk Drink-Ready to Drink’ is classifiable as ‘Beverages’ under Heading 2202 9030 which is a specific entry for
...View More CESTAT Chennai holds that receipt of ‘commission’ from foreign buyers towards a bouquet of services (like monitoring quality, testing samples etc.) is not "mere selling or purchase of good
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