CESTAT Rulings
CESTAT Kolkata quashes show cause notice (SCN) issued w.r.t. export of Iron Ore Fines by Vedanta Ltd. alleging that consignment was illegally exported by mis-declaring the ‘Fe’ content; Re
...View More CESTAT Mumbai sets aside show cause notice on finding ‘non-application of mind’ on the issue pertaining to mismatch of values declared in Form 26AS filed with Income Tax and the values dec
...View More CESTAT Kolkata holds that sales tax concession of 99% VAT retained by the Assessee under the Assam Industries (Tax Exemption) Scheme, 2009 is required to be added in the assessable value for the purpo
...View More CESTAT Mumbai sets aside order raising demand to the tune of Rs. 10.6 crores approx via enhancement of value of the manufactured goods to the extent of compensation, disagrees with Revenue’s sta
...View More CESTAT Chandigarh quashes duty levied on clearance of brass scraps generated during manufacture of finished products (Slide Fasteners, chains and slider) to job worker for remelting and conversion int
...View More CESTAT Kolkata allows Cenvat credit availed by assessee on the input services used in setting up of the factory; Holds that ‘input services’ relating to ‘setting up of factory’
...View More CESTAT, Chennai holds that ‘Computer System Desktops’ imported by Asus India which has got additional features for playing games and being marketed as Gaming PC continues to be a Computer
...View More CESTAT Chennai upholds classification of Savoury Oats/Silk Oats under CH 1104 12 00 (attracting NIL rate of duty) (as “Rolled or Flaked Grains of Oats”) and Muesli under CH 1904
...View More CESTAT Delhi quashes service tax demand against Shubham Logistics (SSLL) and Rajasthan State Warehousing Corporation (RSWC) [assessees] observing that both of them are participants
...View More CESTAT Delhi drops service tax demand on the provision of ‘Autologus Micrograft Treatment’ (AMT) to treat baldness observing that said treatment provided by assessee (engaged in providing
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