CESTAT Rulings
Export Promotion Capital Goods (EPCG) benefit deniable and duty demand not time-barred where goods imported in violation of EPCG scheme; Import absent facility to use capital goods for manufacture eit
...View More CESTAT grants service tax refund on ‘Export Cargo Handling charges’ paid to Customs House Agent (CHA) by exporter, in terms of Notification No. 17/2009-ST; Rejects Revenue contention that
...View More CESTAT allows refund of tax paid on services wholly consumed within SEZ, holds refund not deniable to service recipient for procedural infraction of having paid service tax which ought not to have bee
...View More Customs duty exemption under Notification No. 24/2005-Cus unavailable on import of Optical Fibre Cables, such goods classifiable under Customs Tariff Heading (CTH) 9001, not CTH 8544; Relies on co-ord
...View More CESTAT denies excise duty exemption under Notification No. 6/2006-CE on anchor rings, load spreading plates used in windmill towers and foundation, such goods not classifiable as “wind operated
...View More CESTAT quashes partial differential duty demand towards undervaluation of finished goods cleared against invalidated advance licenses from June 2002 to December 2005, on the basis of limitation; Asses
...View More CESTAT disallows SSI exemption benefit under Notification No. 8/2003-CE w.r.t. goods manufactured using brand name 'Ribbons & Balloons' belonging to another company viz. Bharat Cafe Pvt. Ltd.; Rej
...View More CESTAT quashes demand on Public Sector Undertaking towards mineral exploration activities undertaken against Govt. of India (Ministry of Mines) grant-in-aid; Activity appropriately classifiable as &ld
...View More CESTAT dismisses appeal, rejects refund of excess customs duty expensed out in year of importation by relying on SC ruling in Solar Pesticides; Amount shown as ‘receivable’ in succeeding y
...View More No service tax payable by Cooperative Housing Societies as “club or association” on maintenance charges collected from members inter alia towards repairs, beautification and security, u/s
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