CESTAT Rulings
CESTAT Chennai allows assessee's appeal, quashing service tax demand on reimbursable expenses incurred by a Customs House Agent (CHA) in light of SC decision in Intercontinental Consultants and Techno
...View More CESTAT Delhi holds that once the assessee chose not to cooperate with the Department, the question of providing the pre-show cause notice consultation does not arise; Upholding the demand, alongwith p
...View More CESTAT Kolkata quashes demand of differential excise duty on assessee, a manufacturer of zarda-scented tobacco, on the basis of increased duty rate during the time assessee’s packing machines (i
...View More CESTAT Chandigarh upholds Commissioner’s finding that bought out items supplied by Maruti Suzuki (Assessee) are parts or accessories on which credit is admissible; SCN was issued denying CENVAT
...View More CESTAT Delhi allows the refund claim of the amount deposited “under protest” during the pendency of the adjudication proceedings and investigation; Rejects refund rejection by Dept. on the
...View More CESTAT, Kolkata allows Assessee’s appeal rejecting Revenue’s attempt to re-classify ‘inflatable-party-items’ under CTH 9503 00 90 as opposed to the appropriate classification o
...View More CESTAT Kolkata, while dealing with a batch of appeals filed by the Assessee ,CHA, and Revenue, confirms payment of interest due to delayed payment of special-additional duty on import of raw sugar, bu
...View More CESTAT Kolkata holds that disposal of vehicles which were imported without payment of duty by availing the exemption benefit vide Ad-hoc Exemption Order No. 336 bearing F. No. 460/6/95-Cus.V dated Dec
...View More CESTAT Kolkata allows Assessee’s appeal classifying imported multimedia speakers/computer speakers under CTH 851822/851829 declared by the Assessee as opposed to Revenue’s classification u
...View More CESTAT Kolkata classifies components and parts of Electric Tricycles / E-Rickshaw under CTH 87089900 ‘parts and spares of motor vehicles’ as opposed to classification favored by Revenue un
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