CESTAT Rulings
CESTAT Ahmedabad in appeal by a leading global biometric solutions provider holds that Biometric Access Control System imported by assessee merits classification under Heading 8471 of the First S
...View More CESTAT Ahmedabad rejects revenue’s re-classification of imported ‘furnace oil’ as ‘waste oil’ on basis that CRCL Vadodara’s test report, on whose basis re-classific
...View More CESTAT Chandigarh rules on liability to pay under Reverse Charge Mechanism (RCM) on expenses reimbursed by Maruti Suzuki India (like Export/Goodwill warranty, Product recall charges) to foreign d
...View More CESTAT Mumbai (3-member bench) declines the Division Bench (DB) reference to form a 5-member larger bench (LB) to re-consider the 3-member bench decision in South Indian Bank (SIB) regarding
...View More CESTAT Delhi rules on applicability of Customs Tariff Entry to ‘Mushroom growing shelving’ (the goods) used in agricultural activity, more specifically, whether the goods can be called as
...View More CESTAT Hyderabad upon finding that, the taxable event stipulated in service contract with ONGC for supply of oil and gas, did not happen during the disputed period, dismisses the best judgment assessm
...View More CESTAT Chennai upholds orders rejecting custom duty exemption benefit to import of 12v Switched Mode Power Supply (SMPS), holds that same is not a part or accessories of Integrated Fixed Wireless Tele
...View More CESTAT Hyderabad, sets aside service tax demand to the tune of about Rs. 1 crore on the manufacturing services rendered by assessee to an Indian Made Foreign Liquor (‘IMFL’) Distillery; As
...View More CESTAT Chennai rules on the relevant date for computing limitation, unjust enrichment as also on when status quo ante occurs especially when mater has been remanded for fresh or de novo consideration
...View More CESTAT Mumbai, upon considering that SCN was issued beyond limitation period specified in Section 73(1) r/w 73(6) , drops the entire demand of service-tax alongwith interest and penalty under rev
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