CESTAT Rulings
CESTAT Larger Bench considers the dispute of classifying activities of coal handlers and packers under “cargo handling services” category, pursuant to remand by SC; Finds that in case of c
...View More CESTAT extends customs duty exemption to ‘timing belt’ as part of ‘Draw Texturizing Machine’, irrespective of its classification under Chapter Heading 40 or 84 of Customs Tarif
...View More CESTAT extends exemption on boilers manufactured and cleared in CKD/SKD condition under Notification No. 3/2001-CE; Also allows CENVAT credit on inputs used in manufacture of exempted boilers, includi
...View More No service tax payable on receipt of royalty towards permitting use of unregistered technical know-how and documentation for production & marketing of goods, u/s 65(105)(zzr) of Finance Act; Said
...View More CESTAT rules that laying of pipelines for lift irrigation system would fall under “Commercial or Industrial Construction Service” category prior to June 2007, not taxable as “Erectio
...View More CESTAT allows refund of service tax paid erroneously on construction of coal berth jetty to the extent same was rejected invoking unjust enrichment principle on account of capitalization; Rejects Comm
...View More CESTAT upholds confiscation and redemption fine for non-fulfilment of post importation conditions in respect of medical equipment imported under claim of exemption under Notification 64/88-Cus; Reject
...View More CESTAT allows CENVAT credit of service tax paid on invoices raised by broadcaster towards placing advertisement of assessee through advertising agency; Rejects Revenue’s stand that tax paid by a
...View More CESTAT allows CENVAT credit of CVD paid on ‘fixed wireless phones’ imported and installed at the premises of subscribers by telecom service provider; Notes that Adjudicating Authority neit
...View More CESTAT holds that differential customs duty u/s 28 of Customs Act in respect of imported MPEG cards can only be demanded from ‘importer’ who has filed the Bill of Entry (BoE), not from own
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