CESTAT Rulings
CESTAT holds that a turnkey contract for underground metro rail construction between ISBT Station and Central Secretariat in New Delhi, is classifiable under “Work Contract Service” fallin
...View More CESTAT upholds enhancement of import value of ‘cooling pads’ declared in Bill of Entry where prices of contemporary import were much higher than the price declared by the assessee (importe
...View More CESTAT holds assessee, a depot of manufacturer, liable to deposit with Central Govt., the amount collected in name of ‘Central Excise Duty’ in excess of duty paid at time of clearance of g
...View More CESTAT allows assessee’s appeal, holds that commission received by assessee as percentage of purchase for acting as purchase agents for foreign principal amounts to receipt in convertible foreig
...View More CESTAT upholds order rejecting assessee’s request for cross examination of witnesses absence adjudication of Show Cause Notice (SCN) issued by Department based on documents recovered during inve
...View More CESTAT holds that activity of supply of Aircraft/Helicopter on chartered basis is taxable as 'supply of tangible goods for use' (SOTG) service u/s 65(zzzzj) of Finance Act, 1994, relies upon ratio of
...View More CESTAT allows refund of duty paid erroneously on goods (i.e. rejected inputs and expired pharmaceutical products) removed for destruction by a 100% EOU unit to Madhya Pradesh Waste Management Project,
...View More CESTAT holds that 'construction services' received by assessee Institute, established solely for educational purposes and not for purposes of profit, from Governmental Department, not taxable as &lsqu
...View More CESTAT holds engine/transmission mechanism/gearbox imported in a complete pre-assembled form ineligible for concessional rate of 10% BCD under Notifications No.21/2011-Cus., No.31/2011-Cus. and No.12/
...View More CESTAT holds that transaction between assessee, an electrical division of BSNL and its associate company (i.e. CMTS-BSNL) does not constitute a provision of service as both fall in the same circle of
...View More
 (1).PNG)
