CESTAT Rulings
CESTAT Chennai holds that “Design and Drawing Charges / Royalty, is not includible in the transaction values of imported goods in terms of Rule 10 [1] [b] [iv] of the Customs Valuation (Determin
...View More CESTAT Bangalore fastens liability on Tata-Housing (Assessee) for reversal of Cenvat credit on construction of flats sold prior to 1st April 2016 where consideration was received after obtaining compl
...View More CESTAT Mumbai holds that ‘Platinum Metal or Platinum Sponge’ imported by assessee for maufacturing electrical contacts, precious metal chemicals and catalysts etc, is correctly classifiabl
...View More CESTAT Chennai denies refund of service tax on development charges collected from Royal-Enfield (Assessee) by SIPCOT (Government Body involved in industrial development) towards long term lease grante
...View More CESTAT Kolkata quashes Rs. 1.05 crore differential IGST demand on Dabur India on import of ‘Lemoneez’ from Nepal, holding that “goods are rightly classifiable
...View More CESTAT Delhi partly allows appeal by Assessee involved in marketing and sale of consumer products of AMWAY in the capacity of an authorized distributor; Confirms demand on the commission received by A
...View More CESTAT sets aside Commissioner’s order classifying services of labour supply for street light maintenance, laying cables, New light fittings on poles, erection of PCC/RCC Poles and drawing cable
...View More CESTAT Delhi holds that unjust enrichment is not applicable in case of refund of duty deposited under protest, while allowing the assessee refund of central excise duty paid on Investment Subsidy and
...View More CESTAT Ahmedabad quashes penalty imposed Appellant accussed u/s 114 for exporting prohibited items (i.e.peacock feathers) merely based on co-accused’s statement recorded u/s 108 ; Clarifies that
...View More CESTAT Delhi modifies orders granting refund at 6% and directs to pay interest at 12% p.a. on delayed sanction of refunds for service tax paid by mistake on construction of individual/independent hous
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