CESTAT Rulings
CESTAT Larger Bench rules on jurisdiction of Appellate Tribunal to decide appeals against orders relating to rebate on goods supplied to SEZ u/s 35B(1) of Central Excise Act; Observes that whole purpo
...View More CESTAT upholds MRP valuation of imported LED/LCD monitors meant for sale to HCL / Wipro after affixation of their brand name, u/s 3(2)(b) of Customs Act r/w Sec. 4A of Central Excise Act, for period p
...View More CESTAT rules in favour of assessee, weakly, soft, semi-soft coking coals imported for use in Corex Furnace, classifiable as "Coking Coal" under Customs Tariff Heading (CTH) 27011910, eligible for exem
...View More CESTAT LB to determine entitlement of exemption on imported medical equipment under Notification No. 64/88-Cus post rescission vide Notification No. 99/94-Cus, where conditions stipulated thereunder n
...View More CESTAT upholds assessee’s classification of imported vessel as ‘Offshore Supply Vessel’ (OSV) under Customs Tariff Heading (CTH) 8901, and hence, eligibility for exemption under Noti
...View More CESTAT rules in favour of assessee, allows composition scheme w.e.f. June 1, 2007 i.r.o. ongoing works contracts on which service tax was paid, in light of SC decision in L&T Ltd and others; When
...View More CESTAT rejects clubbing of clearances from sole proprietorship firm to Pvt. Ltd. Co., merely because sole proprietor held 90% shares in Company, holds that both are separate entities, located at diffe
...View More CESTAT allows CENVAT Credit on Input Services used for mall construction, used for rendering output 'renting of immovable property service' pre-April, 2011 absent any restriction under definition of i
...View More CESTAT upholds classification of individual agricultural machinery parts under respective Tariff items, even though same meant for agriculture, parts having independent entry in Custom Tariff will mer
...View More CESTAT rules in assessee's favour, amounts received from foreign clients towards recruitment of employees to work in their organization, qualifies as 'export'; Notes that, assessee recruits candidates
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