CESTAT Rulings
CESTAT Delhi holds that the All Terrain Vehicles (ATVs) imported by Polaris India (assessee-importer) like ‘Ranger (non-electric) Vehicles’,‘Ranger (electric)’ and ‘Brutu
...View More CESTAT, Mumbai rules out taxability of value added services (VAS) related to assistance in procurement of rough diamonds from overseas supplier under Business Support Service&
...View More CESTAT, Mumbai quashes demand of excise duty on the clearance of essential spare parts (bought out items) of the goods by the Assessee, as not being sustainable on multiple grounds, sets aside impugne
...View More CESTAT Mumbai sets-aside rejection of declared value of imported goods (cosmetics) without scrutinising manufacturer’s invoice and consequential re-determination of duty by adopting ‘deduc
...View More CESTAT Chennai holds that ‘tomato dry flavour’, being a mixture of odoriferous substances used as raw material in the food industry is classifiable under Heading 3302 (which covers both na
...View More CESTAT, New Delhi holds that pile foundation work carried on by Assessee amounts to providing commercial or industrial construction service u/s 65 (25b) of Finance Act and when such service is provide
...View More CESTAT Chennai dismisses Revenue’s appeal against order allowing refund of SAD on goods imported in pre-packed condition for sale to channel partners/distributors/resellers while
...View More CESTAT Delhi dismisses assessee’s appeal, holds that provision of legal and professional consultancy to banks/financial institutions by a Credit Consultantncy Firm is classif
...View More CESTAT Mumbai, in the matter relating to service tax dues of Jet Airways (assessee), opines that it has become functus officio “from the date of approval of the resolution plan by the NCLT&rdquo
...View More CESTAT Delhi allows benefit of duty exemption on helicopters/aircrafts cleared by assessee for providing non-scheduled (passenger) services (NSOP) under permit by Directo
...View More
 (1).PNG)
