CESTAT Rulings
CESTAT Mumbai rules that eNodeB used as Base Transceiver Stations (BTS) for 4G LTE network merits classification under CTH 8517 61 00 (entry specific for ‘Base Stations’) and not under CTH
...View More CESTAT Ahmedabad quashes demand under Rule 6 of CCR, 2004 in respect of by-products of Lignite mining i.e. Silica Sand and Ball Clay; Discards Revenue’s submission that there is no difference be
...View More CESTAT Delhi upholds order rejecting refund claim of assessee seeking remission of duty already paid u/s 23 of Customs Act, 1962, w.r.t. shortage on account of pilferage noticed after passing of out o
...View More CESTAT, Chennai holds that the corrigenda issued to the SCN even after payment of differential duty within 30 days as per Sec. 28 of the Customs Act, and the Order-in-Original confirming demand and pe
...View More CESTAT Kolkata in appeal by a Public Sector Undertaking (PSU) engaged in the business of mining and selling of coal, allows credit on setting-up of Coal Handling Plant (CHP), which is used for evacuat
...View More CESTAT Kolkata sets-aside demand on recovery of car parking charges, ‘Club Membership Services’ and ‘Construction of Residential Complex Services’; In respect of car parking ch
...View More CESTAT Delhi sets-aside demand against EOU under Reverse Charge on remittances made to branches and offices abroad for meeting establishment cost; On fastening of tax liability in cross-border transac
...View More CESTAT Chennai holds the order of rejection in respect of Shipping Bills (SB) as “just and proper” on finding “unreasonable delay in filing the request for amendment of Shipping
...View More CESTAT Chennai allows credit on inputs and capital goods / services used in fabrication, erection, installation of towers and shelters to telecom service provider; Expresses that “we are require
...View More CESTAT Delhi holds that no excise duty can be demanded on presumption of manufacture of clinker from the limestone found short, as no evidence is brought forth by Revenue to prove that the clinker was
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