CESTAT Rulings
CESTAT rules in favour of assessee, amount received as bonus from buyers for performance of converter bricks/ refractory bricks not an 'additional consideration' for sale thereof; Takes note of penalt
...View More 5 Member Larger Bench to determine maintainability of appeal against order of provisional release of seized goods u/s 110A of Customs Act on October 5; Earlier, 2 Member Bench, disagreeing with LB rul
...View More CESTAT grants refund under Notification No. 41/2007-ST of service tax paid towards Port and CHA services for export of goods; Refutes Revenue’s stand that absent documentary evidence of actual s
...View More CESTAT grants refund of service tax erroneously paid on port services availed in course of export transaction, since service rendered beyond / outside India; Rejects Revenue contention that assessee p
...View More CESTAT upholds Commissioner's findings, intermediate product manufactured by assessee after mixing various chemicals and used for coloring of toys, dutiable as 'paint' under CETH 32.08; Rejects assess
...View More CESTAT accepts Revenue classification of ‘processed rubber sheet’ and ‘compounded rubber cord’ under CETH 4005.90 and 4006.90 respectively, thereby denying NIL rate benefit to
...View More CESTAT upholds Commissioner (Appeals) findings that co-owners of property not jointly or severally liable to service tax under “Renting of Immovable Property Service" category; Notes
...View More CESTAT grants rebate under Notification No. 11/2005-ST for period May 2006 to February 2007, on custodial services provided to Foreign Institutional Investors (FIIs); Observes that, 'banking and other
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Amount recovered from small time internet service providers (ISPs) who took connection from assessee for rendering services to their customers, not taxable as "online database access or retrieval
...View More CESTAT upholds Revenue classification of industrial pump ‘base frames’ under residuary entry of CETH 8485, in lieu of CETH 8413 as claimed by manufacturer-assessee; Rejects assessee’
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