CESTAT Rulings
CESTAT Delhi holds that conversion of bare skeletal structure of a building into modern commercial showrooms/outlets constitutes as ‘original works’, consequently quashes demand of service
...View More CESTAT Allahabad rejects Revenue's appeal, upholds the original order dropping demand for construction services rendered by assessee to education institutions like IIT, JK Educational Foundation, Supe
...View More CESTAT Delhi upholds demand on assessee for undervaluation of import transaction value and for declaration of lower retail sale price (RSP) in the Bills of Entry; Observes that this is one of the rare
...View More CESTAT Allahabad holds that “charges of clandestine removal of the goods cannot be upheld merely on assumptions and presumptions, but has to be proved with positive evidence such as purchase of
...View More CESTAT Allahabad in appeal concerning wrong shipment of insecticides, quashes order rejecting re-export of insecticides on finding that refusal to allow re-export is founded “merely on assumptio
...View More CESTAT Delhi sets aside Revenue's re-determination of FOB value for Readymade Garments exports, ruling that since FOB value represents the mutually agreed price between buyer and seller, Customs autho
...View More CESTAT Kolkata holds that standalone accommodation service in a hostel for residential purposes would squarely fall within the periphery of exemption in terms of ‘renting of immoveable property
...View More CESTAT Allahabad holds that no service tax is leviable on the authorized dealer (Assessee) of Hyundai Motors India, deducting booking cancellation charges in respect of advance booking made by custome
...View More CESTAT Kolkata hold that the flue gas which is generated in the manufacture of coke is not manufactured product, therefore, duty is not payable; Follows own ruling in Tata Steel that was issued in ass
...View More CESTAT Hyderabad sets aside order of Commissioner (Appeals) that reversed the refund of excess export duty by rejecting the transaction value declared by Assessee for export of WMT of Iron Ore Fines,
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