CESTAT Rulings
CESTAT upholds MRP valuation of Electric Fans, Grinders, Mixers supplied to Tamil Nadu Civil Supplies Corporation (TNCSC) for free distribution among families holding Rice Cards, under State Govt Sche
...View More CESTAT upholds Revenue classification of ‘Horn Controller’ as “part of Air Horn” under CETH 8512 of Central Excise Tariff Act, in lieu of CETH 8708 as “part of Motor Vehi
...View More CESTAT upholds transaction value on related party imports at 'Cost Plus’ method, taking in account raw material cost, manufacturing cost and profit margin of 25%; Commissioner (Appeals) rejectio
...View More Repair, maintenance and servicing of motor vehicles for Tata Motors Ltd, not taxable as “Technical Inspection & Certification” services; Replacing / rectifying some damaged / defective
...View More Shipping / barging charges towards transportation of imported goods from mother vessel not taxable under 'cargo handling services' u/s 65(23) r/w Sec 65(105)(zr) of Finance Act; Sec 14 of Cu
...View More No tax applicable on services received by overseas branches on which local (country) VAT / GST already paid; Rejects Revenue contention that such branch offices act only as facilitators and that servi
...View More CESTAT allows customs duty exemption on import of bulk drugs through high seas sale under Advance Licenses, for manufacture and export of compacted drugs; Rejects Revenue contention that process of co
...View More 2 Member Bench refers matter on inclusion of transportation charges in assessable value of petroleum goods supplied to ONGC from depot, to Third Member; As per Member (Technical), since sale takes pla
...View More CESTAT allows import of ‘calcareous stone’ by Hotelier, on availment of EPCG Scheme benefit under Notification No. 103/2009-Cus; Rejects Adjudicating Authority’s classification of go
...View More Services provided by Mumbai Police to individuals / organisations for private and public events prima facie not taxable as ‘Security Agency Services’ u/s 65(94) r/w Sec 65(105)(w) of Finan
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