CESTAT Rulings
CESTAT Mumbai allows BPCL’s ( Assessee) appeal regarding the classification of 'Propylene (propene)' produced during the distillation of crude petroleum, by way of remanding the matter to origin
...View More CESTAT Delhi sets aside order directing Nokia (Assessee) to deposit sanctioned refund into consumer welfare fund (CWF) u/s-27 of Customs Act on the premise that, the incidence of duty has been passed
...View More CESTAT Bangalore upholds the demand of excise duty on 100% EOU’s unexplained shortages/waste of iron ore on grounds that neither the Development Commissioner nor the DGFT have fixed any SION nor
...View More CESTAT Ahmedabad quashes service tax demand on the provisions of erection, commissioning and installation of the textile machinery at the customer’s site, finding that same forms part of the &ls
...View More CESTAT Kolkata dismisses the appeal of a merchant exporter (Assessee) who, between 2010-11 and 2013-14, imported Bangladeshi B-twill Jute bags and falsely claimed export incentives (DEPB/Drawback) by
...View More CESTAT Bangalore accepts classification of ‘Zero Air’ by Revenue, holding that ‘Zero Air’ is ‘Synthetic Air’ and not ‘Compressed Air’ under Chapter Sub-
...View More CESTAT Mumbai (Third Member) rules that the person who bears the service tax (service recipient) can file for a refund within their jurisdiction, and the Revenue cannot insist the filing at the servic
...View More CESTAT sets aside the decision of Commissioner holding buyer’s premises as “place of removal”; Noting that SC decision “covers all the aspects of this issue”, holds that
...View More CESTAT Kolkata upholds rejection of application for fixing special rate of duty on the ground of being time-barred; Goes by conditions in Notification No. 20/2007 dated April 25, 2007 and clarifies th
...View More CESTAT Mumbai permits refund of CENVATcredit of service tax paid on booking amounts received from customers on cancelled residential flats; Notes that
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