CESTAT Rulings
CESTAT upholds ‘raw material cost + job-work charges + profit’ valuation where Directors of Group entities are relatives; Rejects application of Rule 8 of Valuation Rules (115% of cost of
...View More CESTAT allows assessee’s appeal, holds that Section 28 of Customs Act cannot be invoked for demanding differential duty along with interest & penalty upon finalization of provisional assessm
...View More CESTAT dismisses Revenue appeal, allows refund of accumulated CENVAT credit on ‘scientific and technical consultancy services’ provided to recipient located outside India; Rejects Revenue
...View More ‘Project Import’ benefit under Notification No. 132/85 r/w Project Import Regulations cannot be denied upon disposal of imported plant & machinery after 2 years of installation and use
...View More CESTAT rebukes Revenue for neither sanctioning refund claims for 3 years from date of passing final order nor obtaining stay against same from HC; Observes that when no stay order has been passed by H
...View More CESTAT upholds Revenue’s classification of boats as “motor boats” under CTH 8903 liable to import duty of 25% instead of “excursion / ferry boats” under CTH 8901 exigible
...View More CESTAT upholds customs duty on import of drawings & designs for construction of hotels, treating them as ‘goods’ after following SC ratio in Associated Cement Companies Ltd; Rejects as
...View More CESTAT grants refund of unutilised CENVAT credit of event management, mandap-keeper, health & fitness, pandal & shamiana services used towards export of Business Support Services, under Rule 5
...View More CESTAT extends 'Project Import' benefit for construction of LPG storage terminal tanks, under Notification No. 42/96-Cus dated July 23, 1996 considering same as “Port Development Project”;
...View More CESTAT grants excise duty exemption on parts & accessories of mining machines, manufactured at a workshop adjacent to mining area of assessee; Rejects Revenue’s stand that since workshop is
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