CESTAT Chennai rules wind turbine towers are parts of wind electric generators (CTH 8503), overturning customs’ classification as general structures (CTH 7308).
CESTAT Mumbai held that taxing entirety of income as consideration under ‘management, maintenance or repair service’ without disaggregating consideration among several activities is lack of wherewithal. Accordingly, order set aside and matter remanded back.
Bangalore CESTAT rules EOU not eligible for cash refund of Cenvat credit on supplies to other EOUs after March 2015 amendment but allows re-credit.
Bangalore CESTAT directs cash refund of Cenvat credit to EOU for period before GST, citing transitional provisions and binding precedents.
CESTAT Mumbai classifies Liquid Seaweed Concentrate as fertilizer (CTI 3101), overturning ruling that called it a plant growth regulator (CTI 3808).
CESTAT Chandigarh allows EMM EII Wooltex refund for CVD/ACD, ruling against denial based on apprehension; cites contradictory lower authority order.
CESTAT Hyderabad rules Section 142(3) CGST Act doesn’t grant cash refund for service tax paid post-GST if not eligible under prior laws.
CESTAT Hyderabad directs refund of CVD/SAD paid post-GST on failed EPCG export obligation, citing eligibility under transitional law.
CESTAT Chennai rules CENVAT credit re-credited before GST, but not usable after, must be granted as cash refund, citing impracticality and CGST Act.
CESTAT Chennai rules Circor Flow Technologies eligible for refund of service tax paid late for pre-GST period, citing vested right and GST Act provisions.
