CESTAT Rulings
CESTAT Mumbai holds that MIKO 2 an ‘emotionally intelligent companion device’ is not classifiable as ‘plastic toys’ while taking into account the ‘human like’ featu
...View More CESTAT Bangalore allows assessee’s appeal against the Commissioner’s order denying CENVAT credit on input and input services used in constructing immovable property for which the assessee
...View More CESTAT Ahmedabad quashes service tax demand under ‘Cargo Handling Service’ on finding it “prima-facie wrong”; From the definition under section 65 (105) (zr) clarifies that &ld
...View More CESTAT Bangalore dismisses Bharti Airtel’s appeal, upholds the original and appellate authority’s order classifying the import of Battery Fuse Units (BFU) as ‘Automatic circuit Break
...View More CESTAT Kolkata quashes denial of CENVAT credit to assessee whose Head Officer (an Input Service Distributor/ISD) distributed the credit on pro-rata basis; Holds that on all the services on which ISD a
...View More CESTAT Ahmedabad rules on option to switch over to other beneficial Exemption Notification at the time of re-import of rejected or sent back ‘Lays Shell Pellet’ from Thailand; While citing
...View More CESTAT Ahmedabad holds that the product ‘Reusable Insulin Delivery Device’ manufactured by assessee under the brand name “All Star” cannot be classified as ‘parts and acc
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CESTAT Ahmedabad rules on service tax demand for ‘Sales Promotion Commission’ under ‘Business Auxiliary Service’ and on overriding effect of Special Economic Zones Act, 2005
...View More CESTAT, Hyderabad holds that extended period of limitation is not invokable by the Revenue against Assessee for raising service tax demand on construction of Mechanical fertiliser handling and bagging
...View More CESTAT Delhi allows revenue’s appeal, quashes the order of Commissioner (A) while restoring the original order which rejected the transaction value declared by assessee for imported‘camera
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