CESTAT Rulings
CESTAT Allahabad in appeal concerning wrong shipment of insecticides, quashes order rejecting re-export of insecticides on finding that refusal to allow re-export is founded “merely on assumptio
...View More CESTAT Delhi sets aside Revenue's re-determination of FOB value for Readymade Garments exports, ruling that since FOB value represents the mutually agreed price between buyer and seller, Customs autho
...View More CESTAT Kolkata holds that standalone accommodation service in a hostel for residential purposes would squarely fall within the periphery of exemption in terms of ‘renting of immoveable property
...View More CESTAT Allahabad holds that no service tax is leviable on the authorized dealer (Assessee) of Hyundai Motors India, deducting booking cancellation charges in respect of advance booking made by custome
...View More CESTAT Kolkata hold that the flue gas which is generated in the manufacture of coke is not manufactured product, therefore, duty is not payable; Follows own ruling in Tata Steel that was issued in ass
...View More CESTAT Hyderabad sets aside order of Commissioner (Appeals) that reversed the refund of excess export duty by rejecting the transaction value declared by Assessee for export of WMT of Iron Ore Fines,
...View More CESTAT Delhi affirms Commissioner(A) order, dropping service tax demand on Rani Durgavati Vishwavidyalaya, Jabalpur (a Central University) in respect of affiliation fees charged from educational insti
...View More CESTAT Delhi in appeals pertaining to availment of Duty Free Import Authorization (DFIA) Scheme, for exporting pan masala, tobacco (goods), holds that goods were free exportable and cannot be called a
...View More CESTAT Chennai upholds exemption on construction of residential houses not falling within the definition of ‘residential complex’ as defined u/s-65(91a) of the Finance Act, 1994 for the pe
...View More CESTAT Delhi rejects Revenue's appeal against original order granting service tax refund to 100% EOU (Assessee) u/s 104 of Finance Act, 1994 for land conversion charges (industrial to commercial) paid
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