CESTAT Chennai rules in favor of ITI Ltd., dismissing a customs appeal on software valuation for telecom imports, finding no misdeclaration.
CESTAT Chennai dismisses Customs’ appeal, confirming ‘Namkeen System’ as a frying machine under CTH 84198110, not ‘other kitchen machines.’
CESTAT Chennai rules on service tax liability for TASMAC’s bar license fees, affirming statutory function post-March 2013 and citing judicial precedents.
CESTAT Chennai held that delay of 20 days in passing review order without extension order of the Board is not condonable. Accordingly, order passed by Commissioner of Customs (A) upheld.
CESTAT Chennai held that refund claim filed beyond statutory time limit of 6 months stipulated under section 104 of the Finance Act, 1994 is liable to be rejected. Accordingly, appeal of the assessee dismissed.
Overlooking COO without following procedure set out in Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Member States of ASEAN and the Republic of India) Rules, 2009 is untenable.
CESTAT Chennai held that expense of air travel of service provider who provided Management Consultancy Service is not includible in value for discharge service tax under reverse charge mechanism [RCM]. 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 Chennai rules wind turbine towers are parts of wind electric generators (CTH 8503), overturning customs’ classification as general structures (CTH 7308).
CESTAT Chennai rules CENVAT credit re-credited before GST, but not usable after, must be granted as cash refund, citing impracticality and CGST Act.
