CESTAT Rulings
CESTAT Delhi quashes IGST demand on re-import of goods exported earlier for participation in exhibition or on consignment basis, also sets aside penalty; Rules that since the goods exported out of Ind
...View More CESTAT Delhi, in a case where Revenue disputes the CENVAT credit availed by the assessee-manufacturer based on a recorded statement of second stage dealer, outlines a step-by-step inquiry process to a
...View More CESTAT Mumbai sets-aside order imposing service tax on Assessee (Thyssenkrupp System Engineering India) as an intermediary, cites absence of necessary pre-requisites of facilitating actual supply of g
...View More CESTAT Chennai upholds classification of ‘cheese polvaromas’ (product) imported by assessee to be used in ‘Dry Mix Seasoning’ under CTH 3302 (mixtures of “odoriferous sub
...View More CESTAT, Hyderabad on observing that at least four different High Courts have struck down the constitutional validity of Rule 8(3A) of Central Excise Rules, 2002, holds demand of Central Excise Duty as
...View More CESTAT Ahmedabad sets-aside recovery of CENVAT credit on amounts written off on imported inputs by the vendor on finding that Rule 3 (5B) of CENVAT Credit Rules is not invokable where the goods have b
...View More Delhi CESTAT, in a matter where application for rectification of mistake u/s 74 of the Finance Act was rejected on basis that concerned Principal Commissioner was transferred, holds that “power
...View More CESTAT Bangalore basis technical literature holds that ‘Frequency Converter’ is not automotive regulators but frequency inverters and classifiable under
...View More CESTAT, Ahmedabad rules that mere issuance of ISD invoice without having registration of the Assessee’s Head Office shall not extinguish the fact of payment of service tax, and thus, CENVAT Cred
...View More CESTAT, Ahmedabad holds that imported goods (Injection moulding machine) were not liable for confiscation on account of description, and also the valuation since same depended upon usage, which was ar
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