CESTAT Chandigarh reduces redemption fine to 10% of re-determined value for imported used copiers, upholding lower penalty based on precedent.
CESTAT Hyderabad rules unutilised excise credit cannot be refunded in cash upon factory closure, citing Bombay High Court and Supreme Court precedents.
CESTAT rules in Laurel Wires case, directing tax department to pay interest on ₹20 lakh pre-deposit refunded after favorable appeal outcome.
CESTAT Delhi rules booking disputed tax as expense doesn’t prove unjust enrichment, allows Oiles India refund claim paid under protest after goods clearance.
CESTAT Mumbai sets aside duty demand on Eurotex Industries, holding that clearing finished goods at ‘Nil’ duty satisfies the ‘appropriate rate of duty’ condition for EOU exemptions.
CESTAT Mumbai upholds security deposit forfeiture for customs broker failing to verify importer credentials under CBLR, sets aside licence revocation.
CESTAT Delhi held that consultancy services rendered by the appellant to the foreign university/foreign group entity do not fall under the category of “intermediary services” and the appellants are eligible for the benefit of „export of services”. Accordingly, appeal allowed and demand set aside.
CESTAT Chennai held that issuance of show cause notice after elapsing of more than six years period from the time of exports is unsustainable in law. Accordingly, order passed thereon cannot be sustained.
CESTAT Delhi sets aside order in Tradewell customs valuation dispute, finding reliance on a previously quashed order improper for rejecting transaction value.
CESTAT Allahabad rules service tax not applicable to restaurant takeaway food, affirming it as a sale of goods based on judicial precedents.
