CESTAT Rulings
CESTAT Kolkata sets-aside order raising duty amount equal to 10% of the value of the exempted goods as confirmed under Rule 6(3)(i) of CENVAT Credit Rules (CCR); Refers to Telengana High Court’s
...View More CESTAT Allahabad sets-aside service tax demand on construction of residential unit under “Construction of Residential Complex Service”; Notes that the construction activity taken up by ass
...View More CESTAT quashes service tax demand on amount retained as recompense (3%) by Mumbai Port Trust towards discharge of sovereign function of collection of Octroi on entry of goods; Observes that collection
...View More CESTAT Ahmedabad via video-conferencing holds that Child Parts imported from Japan which are assembled to manufacture 'Round Recliner' is classifiable under CETH 9401 90 00 of Customs Tariff Act as 'p
...View More CESTAT, Hyderabad holds that Assessee is not liable to pay Service Tax under 'Storage and Warehousing' on the service charges received by them for stevedoring/cargo handling, however, upholds demand a
...View More CESTAT Mumbai observes that the commission or agency fee remitted to agents abroad for chartering out & handling of vessels outside India is exempt; Thus sets aside service tax liability of Rs. 2.
...View More CESTAT Hyderabad rules on classification of Aloe vera juice & powder and amla juice & powder; Notes assessee’s argument that while Chapter Heading 13021919 deals with extracts and is a m
...View More CESTAT extends exemption to "Solar Power Generating System" or "Solar Photovoltaic Lantern" in respect of clearance of solar lanterns under a single pack; Finds vivisection of the package to classify
...View More CESTAT quashes the order disputing utilization of accumulated CENVAT credit balance against excise duty payable on manufacture of excisable goods (packaged software) in terms of Rule 3(4) of CENVAT Cr
...View More CESTAT Mumbai upholds classification of ‘GoPro HERO5 Black’ Action Camera as ‘Digital Still Image Video Camera’ under Tariff Item 8525 8020 and allows the benefit of Exemption
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