CESTAT Rulings
Bill of Entry value acceptable for determination of assessable value of imported vessel, invoice / insurance cover value irrelevant for exemption entitlement under Notification No. 21/2002-Cus; Invoic
...View More Acquisition / leasing of land identified by client & further sale / sub-leasing exclusively to client’s customers for setting up wind farm projects not taxable as ‘real estate agent se
...View More Activity of adding additives to High Speed Diesel Oil for marketing / promotion purposes not taxable as “Business Auxiliary Service”; Rejects Revenue contention that addition of fuel addit
...View More CESTAT rules in favour of assessee, holds energy drink 'RedBull' containing caffeine, glucose etc. a proprietary caffeinated beverage and not mineral and aerated water; 'RedBull' recommended by Food S
...View More CESTAT upholds recovery of earlier refunded duty on cleared cigarette shells / slides used for packing purposes, pursuant to SC order in assessee’s own case; As per SC, cigarette shells and slid
...View More CESTAT allows concessional duty benefit to cement manufacturer under Notification No. 4/2006 on cement cleared to bulk consumers i.e. builders, developers and industrial users in 50 kg bags;
...View More CESTAT upholds assessee's mis-declaration on imports, term ‘ventilating or recycling hood’ under Customs Tariff cannot be construed as 'ventilating or recycling hood' purported for interme
...View More Separate service contract entered on a stand-alone basis classifiable as ‘works contract’, benefit of Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007 available;
...View More Renting out pipes to farmers not taxable as service of ‘supply of tangible goods’; Rejects Revenue’s denial of assessee’s claim on ground that evidences of VAT payment / VAT as
...View More CESTAT allows assessee's appeal, orthopedic heating belts classifiable under Chapter Heading (CH) 9021 (as orthopedic appliances) instead of CH 9018 (Instruments and appliances used in medical, surgic
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