CESTAT Rulings
CESTAT Ahmedabad sets-aside demand on twisted yarn and dyed yarn made out of textured yarn purchased from the open market and not directly from the manufacturer; Holds that “the department could
...View More CESTAT Delhi affirms liability against manufacturer of auto parts (assessee) on the amount of compensation received from Honda Siel Car India Ltd. (Honda India) for the loss suffered on account of the
...View More CESTAT Chandigarh holds that Additional Director General, DRI, Ludhiana is not a ‘proper Officer’ to issue Show Cause Notice u/s 28 (4) r/w Section 2 (34) of Customs Act, 1962; Whilst the
...View More CESTAT Delhi sets aside levy of service tax under reverse charge mechanism (RCM) on Goods Transport Operator Service (GTO), observes that the such levy on receiver of service under RCM was declared ul
...View More CESTAT Mumbai rules that eNodeB used as Base Transceiver Stations (BTS) for 4G LTE network merits classification under CTH 8517 61 00 (entry specific for ‘Base Stations’) and not under CTH
...View More CESTAT Ahmedabad quashes demand under Rule 6 of CCR, 2004 in respect of by-products of Lignite mining i.e. Silica Sand and Ball Clay; Discards Revenue’s submission that there is no difference be
...View More CESTAT Delhi upholds order rejecting refund claim of assessee seeking remission of duty already paid u/s 23 of Customs Act, 1962, w.r.t. shortage on account of pilferage noticed after passing of out o
...View More CESTAT, Chennai holds that the corrigenda issued to the SCN even after payment of differential duty within 30 days as per Sec. 28 of the Customs Act, and the Order-in-Original confirming demand and pe
...View More CESTAT Kolkata in appeal by a Public Sector Undertaking (PSU) engaged in the business of mining and selling of coal, allows credit on setting-up of Coal Handling Plant (CHP), which is used for evacuat
...View More CESTAT Kolkata sets-aside demand on recovery of car parking charges, ‘Club Membership Services’ and ‘Construction of Residential Complex Services’; In respect of car parking ch
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