CESTAT Rulings
CESTAT New Delhi holds that as Revenue hasn’t established suppression by Assessee as alleged in the SCNs, sets aside order confirming customs duty and penalties; Assessee as importers imported &
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CESTAT Chennai upholds Revenue’s classification for materials imported for manufacturing ‘brake pads’ as friction materials in powder form under CTH 6813 8900 and rejects classific
...View More CESTAT Kolkata drops service tax demand amounting to over Rs 13.77 Crores imposed under head ‘Cargo handling services’ (CHS) with respect to transportation services of Ash with incidental
...View More CESTAT Delhi allows assessee’s appeal, dismisses Revenue's cross-appeal, quashes demand of service tax on consumable and parts support agreements vide which the distributor of HP Indigo Digital
...View More CESTAT Ahmedabad sets-aside demand imposed on goods destroyed in fire in SEZ unit, remarks “We come to the conclusion that the goods have been destroyed in foreign territory and no customs duty
...View More CESTAT Mumbai allows appeal filed by Mercedez (Assessee), directs refund of CENVAT credit reversed excessively in terms of Rule 6(3A) of CCR, 2004 towards provision of exempted of goods/services durin
...View More CESTAT Chennai in appeal against inclusion of ‘royalty’ to invoice price of imported Monosodium Glutamate (MSG) from Thailand emerging out of a trademark license agreement rules that such
...View More CESTAT Ahmedabad holds that “there is no difference between the incentive received towards promotion and marketing of mutual fund and/or Commission received towards the distribution of mutual fu
...View More CESTAT Chandigarh allows appeal filed by Airbnb Payments India Private Limited (Assessee) challenging classification of service of processing of payment rendered to Airbnb, Ireland as ‘Intermedi
...View More CESTAT Ahmedabad holds that rotors, stator, down case, top case and down rod imported as a set, minus the blades to manufacture electric ceiling fans, is correctly classified by Revenue under hearing
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