CESTAT Rulings
CESTAT Ahmedabad upholds the classification of 15 imported components used for manufacturing of ‘Main PCB of A.C.’ or ‘Remote Control’ under various heading of Chapter 85 such
...View More CESTAT Delhi allows assessee who is manufacturing soya nuts and wheat puff and supplying most of them for Integrated Child Development Scheme (ICDS), to avail SSI exemption under Notifications Nos. 17
...View More CESTAT Ahmedabad holds that service of clinical trial on drugs for the foreign service recipient is ‘export of service’ and not taxable, therefore, quashes demand; Assessee is engaged by v
...View More CESTAT, Mumbai allows CENVAT credit on cutting, labelling, relabeling, packaging, repackaging of Transmission belts, conveyor belt, trimming belt, construing the said activity as ‘manufacture&rs
...View More CESTAT Chandigarh grants refund to Microsoft- India (Asessee) classifying market support services provided to Microsoft-Singapore as ‘export of services’ as per the definition; Observes sa
...View More CESTAT Delhi dismisses Assessee’s appeal challenging the classification of amino acids, whey-protein under CTI 2106 90 90 with the heading ‘protein concentrates and textured protein substa
...View More CESTAT Mumbai quashes the excise duty demand on Mahanagr Gas Ltd (assessee) by inclusion of ‘Trade discounts’ received from bulk purchasers in the transaction value as additional considera
...View More CESTAT Kolkata quashes demand in the extended period w.r.t running of Amusement Park finding no willful suppression of facts to evade tax, as there was no allegation that the assessee collected servic
...View More CESTAT Kolkata rules that the processes of sizing and packaging of products like Ferro Manganese, FerroSilicoManganese, Hydrochlorofluorocarbons (FeMn/Fe-Si-Mn/HCFC) amount to ‘manufacture&rsquo
...View More CESTAT Bangalore drops demand of Service tax on physical and downloaded software imported and sold by Tally-India (Assessee), as the software satisfies all the attributes of being classified as &lsquo
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