CESTAT Rulings
CESTAT, Mumbai quashes Revenue’s Order reclassifying Mineral Hydrocarbon Oil imported by Assessee as Superior Kerosene Oil, holds that the goods under impair a
...View More CESTAT Mumbai observes that 4G telecom towers are “architecturally different from the traditional telecom towers” (3G/2G) and “No part of these towers are embedded in the e
...View More CESTAT, Bangalore rules that Air Circuit Breakers, MCCB and Switch Fuse unit for use in electrical switchboard, in packages having weight more than 25 kg are not chargeable to duty basis MRP u/s 4A of
...View More CESTAT Delhi upholds lower authority’s order raising demand of differential duty pertaining to clearance of goods (electric energy/gas meters) from the factory to various branches
...View More CESTAT Delhi sets-aside demand on clearance of galvanised solar structure or module mounting structure (falling under Central Excise Tariff Heading 7308 2019) to solar power generating companies; Hold
...View More CESTAT New Delhi holds that no service-tax is payable on Cess charged by Rajasthan Co-operative Dairy Federation (Assessee) from milk unions under the category of ‘business support services&rsqu
...View More CESTAT Bangalore allows the benefit of option to pay service-tax under Composition Scheme on services of “Construction of Residential Complex” w.e.f. June 1, 2007, reiterates that, “
...View More CESTAT Ahmedabad allows assessee’s appeal, classifies bulker (mounted on chassis or attached to horse) made for transportation of materials like fly ash or cement under Chapter 8704 of the Tarif
...View More CESTAT, Hyderabad rules that, in absence of investigation, mere difference between two sets of invoices cannot be a sufficient ground to reject the transaction value and redetermine it as per the manu
...View More CESTAT Bangalore debunks confirmation of adjudged demands on assessee for collection of certain amount as ‘Notice Period Pay’ or ‘Bond Enforcement Amount’ from their employees,
...View More