CESTAT Rulings
CESTAT Larger Bench rules on tax credit availability to telecom infrastructure companies, rules that Bombay HC judgments in Bharti Airtel Ltd. and Vodafone India Ltd., holding a view that towers and s
...View More CESTAT allows restoration of appeal (ROA), thereby recalling dismissal order of appeal along with stay application, relies upon SC's ruling in Munshilal and Anr., wherein it has been held that, contes
...View More CESTAT upholds declared transaction value (TV) in case of related party imports, invoice price of fully assembled pumps with ready to use pump kits imported and sold to third parties on High Sea Sale
...View More Felling, conversion, debarking, collection, stacking, transportation and delivery of pulp wood from captive plantation of paper manufacturer, M/s Mysore Paper Mills, not a simple case of cutting trees
...View More CESTAT allows assessee's appeal, 'business or commerce' appearing in Rule 3(iii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 (Import Rules) not intended to
...View More CESTAT allows CENVAT credit of barbed wire supplied with transmission line towers as anti-climbing device, under Rule 2(k) of CENVAT Credit Rules; Observes that same essentially required for smooth op
...View More CESTAT rules in assessee's favour, claim to service tax exemption under construction of residential complex as promoter/builder, not deniable merely on ground that tax paid under service code applicab
...View More CESTAT rules in favour of assessee, MSO CBM (EMBALLE PAR 40) Finger Print Reader Scanner classifiable as 'optical reader' under Customs Tariff Heading (CTH) 8471, not CTH 8543 which covers electrical
...View More CESTAT LB rules on valuation of inter-unit transfer of goods received for captive consumption, actual cost of production (COP) determined in terms of Cost Accounting Standard-4 (CAS-4), w.r.t. goods (
...View More CESTAT LB rules on valuation of imported Fixed Wireless Telephones (FWT), holds that software embedded in Flash memory unit not distinct from hardware and hence, value thereof includible in value of F
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