CESTAT Rulings
CESTAT Mumbai rules on classification of import of telecommunication networking equipment as ‘apparatus’ or ‘parts’ and on analysing scope of relevant entries, section, chapter
...View More CESTAT Delhi holds that the income received by the assessee from bowling alley would be covered under section 66D(j) of the Finance Act and, therefore, would not be leviable to service tax; However, s
...View More CESTAT Delhi allows the appeal of National Rifle Association of India (assessee) by reversing the denial of exemption benefit under Notification No. 146/94-Cus on import of arms and ammunition require
...View More CESTAT Allahabad allows appeals in favour of Revenue regarding levy of service tax on tours for Haj & Umrah post introduction of Negative List concept for levy of service tax (i.e. from July 01, 2
...View More CESTAT Delhi holds that personal penalty u/s 114AA of the Customs Act cannot be imposed on a manufacturer's proprietor for misdeclaring machinery’s manufacturing year to obtain EPCG licenses fro
...View More CESTAT Delhi quashes the order vide which CENVAT credit of service tax availed by assessee on the basis of (i) challans deposited with the Comptroller and Auditor General, and (ii) invoice containing
...View More CESTAT Chandigarh sets aside service tax demand under the head ‘manpower recruitment or supply agency’ service for setting up of Hydro Electric Power Project on finding that supply of manp
...View More CESTAT Chandigarh holds that where the assessee (Sun Pharma Medication Pvt. Ltd) has paid all the duty and interest before the issuance of SCN, the SCN itself should not have been issued; States that
...View More CESTAT Chennai upholds the classification declared by assessee for certain electrical machinery parts and accessories cleared to Railways under Chapter 86 (CETH 86079100) of Central Excise Tariff Act,
...View More CESTAT Chennai dismisses a bunch of appeals to uphold the customs duty demand along with confiscation of imported goods and penalty, finding that assessee failed to fulfill export obligation under EPC
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