CESTAT Bangalore rules Sony India eligible for 1% concessional CVD on mobile imports, citing Supreme Court precedents on importer’s credit eligibility.
Nokia India Sales wins customs refund case at CESTAT. Tribunal overturns lower authority on unjust enrichment & limitation, accepting CA certificate.
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 Bangalore held that question of redetermination of value doesn’t arise since the impugned goods were replacement for goods imported earlier which were found to be defective. Accordingly, appeal allowed.
CESTAT Bangalore ruled against Tiptop Furniture, affirming the Customs Department’s authority to issue a show-cause notice for short levy of duty post-assessment.
CESTAT held refund claims by Cerner Healthcare valid as original claims were timely and additional documents can’t be treated as fresh claims.
CESTAT Bangalore rules KLE Society’s services to Malaysian university qualify as export of services, overturning a substantial service tax demand. The tribunal cited precedent cases like Vodafone Idea and Verizon Communication, emphasizing the recipient’s location and foreign currency payments.
Matter relates to refund of duty paid consequent to re-classification of the aircraft parts imported. Commissioner’s (Appeals) rejected the appeals by holding that appellant did not deposit 7.5% of the duty or penalty disputed as per section 129 E of the customs act.
Hence, the matter need to be remanded to Commissioner (A) to decide the issue on merit. At this stage, the issue was pending for more than 10 years, therefore, a timeframe was necessary for disposal of the appeal.
