CESTAT Rulings
CESTAT sets aside penalties imposed on Customs House Agent (CHA) & its employee in relation to fraudulent exports by its customer; Accepts CHA’s contention that ingredients required for pena
...View More Fees paid towards exclusive license for exploitation, exhibition and distribution of motion pictures in specified territories including India, includible in assessable value of cine prints imported fr
...View More CESTAT sets aside rejection of refund claim of service tax paid under protest, absent issuance of notice u/s 73 of Finance Act and ensuing process for confirmation of taxability of activities undertak
...View More Third Member concurs with Member (Judicial), holds that extended period is not invokable for failure to submit documents establishing ‘medicines’ were covered under Drug Price Control Orde
...View More Royalty towards technical know-how includible in assessable value of goods transferred from one unit to another in terms of CAS-1 and CAS-4, despite payment thereof at the time of sale; Rejecting asse
...View More CESTAT dismisses Revenue appeal against non-confiscation of unavailable imported goods with option to redeem and non-imposition of penalty u/s 114A despite levy u/s 112 of Customs Act; Notes that Adju
...View More CESTAT grants refund of amount deposited by mistake / good faith / pressure by assessees as service tax towards liaising services rendered to overseas client; Notes that soon after knowing the factual
...View More CESTAT upholds adjudication order, allows amendment to bill of lading for adding consignee name despite no mention of consignee in import manifest, observing that Section 30 of Customs Act empowers pr
...View More Clearance of goods in bulk for further distribution / supply to ‘Canteen Stores Department’ (CSD) assessable on the basis of ‘transaction value’ u/s 4, not 'Maximum Retail Pric
...View More CESTAT holds that freight is not includible in assessable value where assessee clears pipes and fittings to own site for pipeline construction under composite contract and valuation is done in terms o
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