CESTAT Rulings
CESTAT, Ahmedabad sets-aside entire demand based on allegation of distribution of credit by Head Office (HO) as Input Service Distributor (ISD) to assessee’s single unit [at Athal (Silvassa)] an
...View More CESTAT, Bangalore upholds Assessee’s classification of Make UiS (Education) robot, AI Module 2S for boosting smart education under CTH 9023 as ‘Teaching Aids’, sets-aside order of co
...View More CESTAT Delhi sets-aside order of Principal Commissioner seeking to recover customs duty on advertisment, marketing and promotion expenditure incurred by Reliance Brands Luxury Fashion Pvt. Ltd. (Asses
...View More CESTAT Delhi quashes Rs. 10 crores (approx) service tax demand on Sasan Power, on the provision of supply of water by the Govt of M.P for establishing a 3960MW Ultra Mega Power Project in Si
...View More CESTAT Delhi citing a bevy of judicial precedents relating to liability to pay service tax on reverse charge basis on royalty and other charges to the state government holds that “demand&he
...View More CESTAT, Kolkata rules that royalty payable on the value addition done by Assessee (Importer) utilizing the Technical Know-how of the Licensor, has nothing to do with value of imported components, henc
...View More CESTAT Mumbai sets-aside Revenue’s re-classification of ‘activity tracker’ under tariff item 8517 62 90 from Tariff Item 9029 1090, which was originally declared by assessee in their
...View More CESTAT, Chennai rules that the activities undertaken by Tamil Nadu Industrial Development Corporation Ltd. (TIDCO/assessee) for Joint Venture (JV) under JV agreement do not fall under ‘Business
...View More CESTAT Mumbai quashes demand against Jaipur IPL (operating the cricket team Rajasthan Royals) on various provisions such as receipt of Central Rights Income (CRI) as per IPL franchise agreement, fees
...View More CESTAT Mumbai restores assessee’s classification of line modules, pluggables, controller cards, switch modules, line amplifiers, wavelength selectable switches, transponders/multiplexers, demult
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