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.
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.
