CESTAT Bangalore set aside a Rs. 50,000 penalty on a customs broker, citing membership approval before show-cause notice communication.
CESTAT Bangalore held that State Cricket Association rendering services to their members cannot be leviable to service under ‘Club or Association Services’. Accordingly, demand confirmed on this count is set aside.
CESTAT Bangalore held that since tests were not conducted in accordance with International Organization Standardization [ISO] the consignment is classifiable as ‘Newsprint’ under Customs Tariff Heading [CTH] 480180. Accordingly, order set aside.
CESTAT Bangalore rules on Service Tax refund for export of services, clarifying input service nexus and relevant dates for claims.
CESTAT Bangalore remands GSEC Limited’s ₹25 lakh refund case to Commissioner (Appeals) to determine unjust enrichment applicability.
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.
