CESTAT Rulings
CESTAT allows assessee benefit of composition scheme for works contract, finds no violation of Rule 3 of Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007; As per said Rule, as
...View More CESTAT rules in favour of assessee (EOU), upholds classification of export goods viz. ‘ore ilmenite’ under Chapter Heading No. (CH) 26140020 of Customs Tariff Act, 1975, as "ilmenite upgra
...View More CESTAT Larger Bench (LB) rules 2-1 on valuation of LPG cleared in bulk from assessee’s refinery to Oil Marketing Companies (OMCs), holds that post July 2000, excise duty to be discharged on tran
...View More CESTAT allows assessee’s appeal, designs and drawings imported in CD form classifiable under sub-heading 85238020, Supplementary Note (SN) to CH 8523 applicable as imported goods classifiable as
...View More CESTAT finds no merit in assessee’s appeal, upholds service tax liability on yoga and aerobics classes conducted by a charitable institution; Relies on coordinate bench decision in Osha Internat
...View More CESTAT partially allows assessee’s appeal, quashes adjudication orders confirming differential duty demand on Powder Hair Dye (PHD) sachets packed in mono packs / cartons, u/s 4 of Central Excis
...View More CESTAT dismisses assessee’s appeal, refuses to give retrospective effect to amendment extending SSI exemption benefit to parts falling under CH 93.06 or 93.07 (arms & ammunitions) of Central
...View More CESTAT rules in favour of assessee, salted potato chips sold in retail packs, classifiable under Chapter Heading (CH) 2005 20 00 as “potatoes prepared or preserved otherwise than by vinegar or a
...View More CESTAT denies concessional duty benefit to EOU (assessee) towards clearance of manufactured goods to EPCG license-holders, under Notification Nos. 44/2002-Cus & 55/2003-Cus; Upholds Revenue’
...View More CESTAT confirms levy of National Calamity Contingent Duty (NCCD) on motor vehicles manufactured & cleared after March 1, 2003; Rejects assessee’s stand that vehicles were ‘almost manuf
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