CESTAT Rulings
CESTAT Ahmedabad allows provisional release (PR) of goods on finding assessee at a better footing for its willingness to pay the entire duty of BCD and IGST which is over 25 crores on goods (Copper Ca
...View More CESTAT New Delhi holds that Adjudicating Authority has travelled beyond the scope of SCN and “order is bad on this score alone” where demand in the SCN was proposed under ‘Cargo Hand
...View More CESTAT Delhi allows credit of service-tax paid on outward freight where the place of removal in case of delivery of goods on FOR basis is the door step of the consumer; Notes that, Revenue relied on S
...View More CESTAT Kolkata finds that reliance placed by Commissioner (Appeal) on Larger Bench decision in Vandana Global to disallow a portion of the credit on steel items “cannot be sustained in
...View More CESTAT Mumbai raps Adjudicating Authority (AA) for breach of quasi-judicial discipline for criticising the conclusions of Tribunal's remand order and not following the directions contained therein whi
...View More CESTAT, Mumbai rules that classification of room air conditioners (RAC) and City Multi Variable Refrigerant Flow System (CMVRF) as claimed by the Assessee under HSN 84151010 a
...View More CESTAT Ahmedabad holds that show cause notice demanding duty from assessee on goods manufactured by job worker cannot be sustained; Notes that - (i) the assessee is engaged in manufacture of Bras
...View More CESTAT Ahmedabad quashes order demanding service-tax under "Storage and Warehousing services" (SWS), from assessee providing container freight station services (CFS), rejects Revenue’s argument
...View More CESTAT, New Delhi denies exemption to ‘module mounting structures’ manufactured by Assessee, supplied to solar power water pumping systems suppliers for irrigating agriculture fields, unde
...View More CESTAT Ahmedabad rules that, “Mere entries in third parties’ records of Transporters and brokers cannot be basis for clandestine removal”, sets-aside duty demand confirmed basis thir
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