CESTAT Rulings
CESTAT, Allahabad holds that it is not established that Assessee’s activity of facilitating transportation of goods to Nepal by engaging own trucks or other truck operators falls under ‘Go
...View More CESTAT Mumbai affirms the order of Commissioner (A), Mumbai classifying Small Factor Pluggable (SFP) imported by Reliance Jio (Assessee) as part of telecommunications equipment like Ethernet Switch, P
...View More CESTAT, New Delhi rules that the Assessee was bound to classify its construction services under works contract services after June 01, 2007, however holds that, although Revenue is correct on merits,
...View More CESTAT Ahmedabad absolves the assessee from penalty imposed u/s 112(a) & 114AA for alleged involvement in selling forged Duty Entitlement Pass Book (DEPB)/Vishesh Krishi and Gram Udyog Yojana (VKG
...View More CESTAT, Ahmedabad on noting that the orders upholding reassessment of Bills of Entry (BoE) by enhancing the value were passed without assigning any reasons for discarding the transaction value, remand
...View More CESTAT Ahmedabad (LB) rules that aircraft operators importing aircrafts for non-scheduled (passenger) services (NSOP) in terms of permit granted by DGCA can use the same for providing non-sc
...View More CESTAT Mumbai finds no merit in demand raised on EOU (assessee) where despite submission of proof of export, Customs authorities have treated the goods cleared for exports as goods cleared in DTA; Not
...View More CESTAT Ahmedabad holds that process of cleaning/purification of waste-oil to yield reclaimed fuel-oil does not amount to manufacture as defined u/s 2(f) of Central Excise Act, 1944 and once, it i
...View More CESTAT, Bangalore allows Assessee’s appeal with consequential benefits, sets aside penalties imposed by Revenue and holds the Assessee entitled to Cenvat Credit; Concurs with Assessee’s co
...View More CESTAT Ahmedabad sets aside service tax demand against the Assessee (engaged in trading as well as providing commission services) under the head of ‘business auxiliary services’ (BAS) for
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