CESTAT Rulings
CESTAT rules in favour of insurance service provider (assessee), holds that portion of service tax liability reimbursed by its agents under an agreement, is not recoverable u/s 73A of Finance Act; Not
...View More CESTAT sets aside confiscation of parts of secondhand machinery, where parts of single machine were imported at two different ports (i.e. JNPT Nhava Sheva and New Customs House, Mumbai Port), at
...View More CESTAT rules in assessee’s favour, imported ‘Wood Slats’ used for manufacture of pencils classifiable as ‘Pencil Slat’ under Custom Tariff Heading (CTH) 4421.90, not unde
...View More CESTAT rules in favour of Revenue, states that manufacturer of goods or output service provider who does not maintain separate accounts for common inputs & input services used in manufa
...View More CESTAT sets aside Adjudicating Authority order to the extent demands for wrong availment / utilization of CENVAT credit were held to be due for discharge by default, despite being barred by limitation
...View More CESTAT allows concessional customs duty benefit affording ‘benefit of doubt’ to importer, owing to lack of credibility attributable to Customs laboratory report; While Notification No. 26/
...View More CESTAT sets aside reverse charge demand of Rs. 8.23 Cr (approx.) u/s 65(105)(zm) r/w Section 65(12) of Finance Act i.e. ‘banking & other financial services’, in respect of commitment c
...View More Side trimmings of laminated, impregnated and coated fabrics used in manufacture of sofa sets & chairs, not classifiable as “laminated textile fabrics” under residuary CETH 59.03; CESTA
...View More CESTAT grants refund of 4% SAD paid during import of Set Top Boxes (STBs) by DTH service provider despite subsequent sale to distributors in packaged form as ‘antenna system & accessories&rs
...View More CESTAT upholds transaction value declared by assessee during import of electric motors of assorted KW from China, absent evidence of any additional flow back of money to foreign supplier; Noting that
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