CESTAT Rulings
CESTAT Ahmedabad sets-aside demand imposed on goods destroyed in fire in SEZ unit, remarks “We come to the conclusion that the goods have been destroyed in foreign territory and no customs duty
...View More CESTAT Mumbai allows appeal filed by Mercedez (Assessee), directs refund of CENVAT credit reversed excessively in terms of Rule 6(3A) of CCR, 2004 towards provision of exempted of goods/services durin
...View More CESTAT Chennai in appeal against inclusion of ‘royalty’ to invoice price of imported Monosodium Glutamate (MSG) from Thailand emerging out of a trademark license agreement rules that such
...View More CESTAT Ahmedabad holds that “there is no difference between the incentive received towards promotion and marketing of mutual fund and/or Commission received towards the distribution of mutual fu
...View More CESTAT Chandigarh allows appeal filed by Airbnb Payments India Private Limited (Assessee) challenging classification of service of processing of payment rendered to Airbnb, Ireland as ‘Intermedi
...View More CESTAT Ahmedabad holds that rotors, stator, down case, top case and down rod imported as a set, minus the blades to manufacture electric ceiling fans, is correctly classified by Revenue under hearing
...View More CESTAT Bangalore sets aside order denying credit of excise duty paid on molasses cleared by the Assessee, captively consumed in its distillery unit for the manufacture of Rectified Spirit and Neutral
...View More CESTAT Mumbai allows appeal by way of remand noting that “exercise in classification has not been correctly carried out” by the first appellate authority; The Adjudicating Authority upheld
...View More CESTAT Ahmedabad reverses decision passed by the Commissioner (A) which rejected refund claim of excess customs duty paid by the Assessee that arose on account of variation in the FOB value re-calcula
...View More CESTAT Chennai upholds Revenue's classification of “Dryview 6850 Laser Imaging W/3D (Medical Equipment)” also referred to as Laser Imager imported by the Assessee under Heading 9033 as &ls
...View More
 (1).PNG)
