CESTAT Rulings
CESTAT upholds classification of 'Speakers' having additional facility of USB port with USB playback or F.M radio, under Customs Tariff Heading (CTH) 8518 22 00, instead of ‘sound recording/repr
...View More Service tax paid on royalty by transferee company (assessee) to transferor company (Jay Engineering works (JEW)) where HC approved merger from prior date, becomes 'service to self', grants refund ther
...View More CESTAT rules in assessee's favor, allows CENVAT credit of duty paid by Unit II in respect of MS Ingots cleared basis higher value (i.e. market value), to Unit I of assessee for captive consumption in
...View More CESTAT rules on principles for determining 'place of removal' in context of CENVAT credit eligibility w.r.t. outward transportation of goods upto buyers premises/port of export; Notes that, mandate co
...View More CESTAT allows assessee’s appeal, CENVAT credit of inputs lying in stock, WIP and final products not required to be reversed when final products become exempt from payment of duty in terms of Not
...View More CESTAT dismisses assessee's appeal, upholds final findings of Designated Authority (DA) levying Anti-Dumping duty (ADD) on Synchronous Digital Hierarchy System (SDH) vide Notification No. 125/2010-Cus
...View More CESTAT rules in assessee's favor, allows CENVAT Credit for pre- April 2011 period w.r.t. 19 services including telecommunication services, CA services, Outdoor Catering Service, Rent-a-cab service, re
...View More CESTAT rules in favour of bank, ‘mark-up’ / ‘currency conversion charges’ in case of foreign currency transactions done using credit and debit cards, not liable to service tax
...View More CESTAT allows refund of input services received by Developer to set up Power Sector Specific SEZ, despite transmission of surplus power to Domestic Tariff Area (DTA); Rejects Revenue’s argument
...View More CESTAT allows assessee's appeal, accepts local auction price of damaged goods cleared from SEZ to DTA as assessment value, sold in association with Insurance Company for realising salvage value; Obser
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