CESTAT Rulings
CESTAT Delhi quashes order re-classifying Tapioca Papad imported by Assessee under CTH 1903, holds that, in today's modern era the scope of food items is changing with new innovative concepts,since th
...View More CESTAT, Ahmedabad rules that value of bought out items supplied along with manufactured goods cannot be included in the assessable value of manufactured goods, quashes impugned order; Assessee is enga
...View More CESTAT Chennai sets-aside demands on both counts viz. Auctioneer’s Service” and “Business Support Service” (BSS) on finding that rendering of marketing and other serv
...View More CESTAT Delhi upholds order rejecting the transaction value (TV) of Guar Gum (Hydroxypropyl Trimonium Chloride) imported by Assessee and re-determining the value based on contempora
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CESTAT Kolkata holds that ‘Electrode Carbon Paste' (ECP) used to facilitate manufacture of ‘ferro alloys’ is an eligible input in terms of Rule 2 (k) of
...View More CESTAT Ahmedabad finds the recovery of refund of 4% Special Additional Duty (SAD) paid on imported timber under Notification No. 102/2007 unsustainable, erroneous and ab
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CESTAT, Ahmedabad holds that CENVAT credit attributed to the value of deemed sale of goods involved in composite Works Contract service provided by the Assessee cannot be varied or denied by way
...View More CESTAT Bangalore sets-aside the recovery of CENVAT credit availed by Bharat Petroleum Corp Ltd (Assessee) on duties discharged on components and parts used to erect and commission ‘capital goods
...View More fassessee as a CHA;CESTAT Ahmedabad allows exemption benefit to assessee as a Cargo Handling Agent (CHA) registered under 'Port Service' for handling/ supervision/ survey of agriculture produce within
...View More CESTAT, Bangalore quashes order rejecting partial refund claim of Assessee (iron-ore exporter) on premise that same was filed within 60 days from the end of the quarter in whi
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