CESTAT Rulings
Transfer of technology, including passing of technical information necessary for assembly, testing, installation, engineering data, troubleshooting manuals, not “Intellectual Property Rights&rdq
...View More Import of bulk crude oil assessable on the basis of transaction value, not actual shore tank receipt quantity, where rate of duty is ad valorem; Relies on MRPL ruling, assessee required to pay to fore
...View More CESTAT allows re-credit to assessee of service tax paid under merger scheme, post discharge of service tax liability by merging company under VCES; Accepts assessee’s contention that amount paid
...View More Provisions of unjust enrichment applicable to refund of revenue deposit arising out of final assessment of Bill of Entry (BoE); Rejects assessee's contention that refund provisions applicable only to
...View More Export Promotion Capital Goods (EPCG) benefit deniable and duty demand not time-barred where goods imported in violation of EPCG scheme; Import absent facility to use capital goods for manufacture eit
...View More CESTAT grants service tax refund on ‘Export Cargo Handling charges’ paid to Customs House Agent (CHA) by exporter, in terms of Notification No. 17/2009-ST; Rejects Revenue contention that
...View More CESTAT allows refund of tax paid on services wholly consumed within SEZ, holds refund not deniable to service recipient for procedural infraction of having paid service tax which ought not to have bee
...View More Customs duty exemption under Notification No. 24/2005-Cus unavailable on import of Optical Fibre Cables, such goods classifiable under Customs Tariff Heading (CTH) 9001, not CTH 8544; Relies on co-ord
...View More CESTAT denies excise duty exemption under Notification No. 6/2006-CE on anchor rings, load spreading plates used in windmill towers and foundation, such goods not classifiable as “wind operated
...View More CESTAT quashes partial differential duty demand towards undervaluation of finished goods cleared against invalidated advance licenses from June 2002 to December 2005, on the basis of limitation; Asses
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