CESTAT Rulings
CESTAT Chennai sets aside revocation of Customs Broker License and forfeiture of security deposit, modifying penalty to Rs. 5,000; Assessee had filed Bill of Entry for import of Black Raw Agarbattis,
...View More CESTAT Chennai allows a 100% EOU (Assessee) manufacturing Tractors, Engines and Parts thereof, to clear similar goods in DTA at concessional rate as per FTP, 2009 r/w Notification No. 23/2003-CE; Hold
...View More CESTAT Delhi holds that demand of service tax under the head ‘business auxiliary service’ (BAS) on the profits earned by a GTA service provider (Assessee) by hiring a sub-contrator for les
...View More CESTAT Delhi reverses the denial of concessional customs duty rate benefit on import of inputs (i.e. Aluminium-based copper and clad laminates for manufacturing Metal Clad Printed Circuit Boards aka M
...View More CESTAT Chandigarh allows rebate of Swachh Bharat Cess (SBC) to Teleperformance Global Services Pvt Ltd (Assessee) that was paid on input services like Air Travel Agent Services, Event Management Servi
...View More CESTAT Bangalore holds that Infineon Technologies (I) Pvt Ltd (Assessee) providing marketing, promotional and after sales service to the Indian customers of its Singapore parent company, without enter
...View More CESTAT Delhi (Larger Bench) answers a reference in favour of airlines (Air India/Assessee) by granting relief on service tax payable on computer reservation services (CRS) provided by foreign companie
...View More CESTAT Delhi quashes enhancement of value of imported unbranded motorcycle inner tubes (goods) on finding that “…department has failed to…adduce cogent reasons to establish the cha
...View More CESTAT Hyderabad quashes demand for National Calamity Contingent Duty (NCCD) beyond normal period on finding that prior to 2011 i.e. before Hero Honda Motors decision “clearly there was sufficie
...View More CESTAT Delhi upholds confiscation order and penalty on manufacturers of Pan Masala/Gutkha/Chewing Tobacco (goods) of various popular brands on finding that assessee were not authorized to sell goods b
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