CESTAT Rulings
CESTAT Larger Bench holds the insurance service provided by the Deposit Insurance and Credit Guarantee Corporation (DICGC) to the Banks as ‘Input Service’ and accordingly allows CENVAT cre
...View More CESTAT Delhi holds that the grant of exclusive right to the assessee to use the “know how” in any plant in accordance with the processes, specifications and recipes thereof in connection w
...View More CESTAT Bangalore sets-aside order revoking Customs Broker license on premise that the assessee colluded with the exporters to over-value the goods for obtaining excess duty drawback; Rejects the findi
...View More CESTAT Delhi allows assessee’s appeal against order of Commissioner (Appeals) proposing rejection of the transaction value, and enhancement of the declared value by 77% absent any ‘reasona
...View More CESTAT allows assessee’s appeal, deletes penalty imposed u/s 77 and 78 of the Finance Act noting that the service tax along with interest has already been paid by the assessee before the issuanc
...View More CESTAT sets-aside demand of cost recovery charges on assessee, a “Customs Cargo Service Provider” (CCSP) for the staff posted at their private jetty during the period March 17, 2009 to Mar
...View More CESTAT upholds duty/penalty confirmed against importer/its Director/CHA for resorting to mis-classification & misdeclaration of import consignment of Mobile Point of Sale Devices (MPOS)/ Point of
...View More CESTAT sets aside demand of service tax on assessee, a national professional body of qualified pharmacists, on receipts from members under ‘club or association service’ and ‘conventi
...View More CESTAT remands matter for de-novo adjudication while noting that order raising a demand of Rs. 3 crores against the assessee, a Goods Transport Agency (GTA) was passed without seeking information; Not
...View More CESTAT allows assessee’s appeal w.r.t. amendment in the shipping bills for claiming refund of service tax paid on the specified services under paragraph 2 of the notification dated June 29, 2012
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