![Import of Boats for Tourism Purpose classifiable as Excursion Boats, Eligible for Customs Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Import-Boats-Tourism-Excursion-Boats-Customs-Exemption-CESTAT-taxscan.jpg "Import of Boats for Tourism Purpose classifiable as Excursion Boats, Eligible for Customs Exemption: CESTAT [Read Order]")
Import of Boats for Tourism Purpose classifiable as 'Excursion Boats', Eligible for Customs Exemption: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has allowed customs exemption for the import of motorboats to be...
![Nature of Service Irrelevant for Taxation of Reimbursement: CESTAT quashes Demand against Event Management Agency for Payment to Sub-Contractors [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Reimbursement-CESTAT-Demand-Event-Management-Agency-Payment-Sub-Contractors-taxscan.jpg "Nature of Service Irrelevant for Taxation of Reimbursement: CESTAT quashes Demand against Event Management Agency for Payment to Sub-Contractors [Read Order]")
![Explanation given on ground of illness for Condonation on Appeal will not sustain without any Cogent Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Condonation-cogent-evidence-CESTAT-taxscan.jpg "Explanation given on ground of illness for Condonation on Appeal will not sustain without any Cogent Evidence: CESTAT [Read Order]")
![Change of Opinion of Court in Subsequent matter would not give any Leverage to Appellants to Reopen Decisions which have attained Finality: Jammu & Kashmir HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Change-Leverage-Appellants-Reopen-Decisions-HC-JK-taxscan.jpeg "Change of Opinion of Court in Subsequent matter would not give any Leverage to Appellants to Reopen Decisions which have attained Finality: Jammu & Kashmir HC [Read Order]")
![Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Camp-Mobilisation-Demobilisation-Camp-Establishment-Survey-Mineral-CESTAT-Service-Tax-Demand-taxscan.jpg "Activities of Camp Mobilisation and Demobilisation, Camp Establishment, etc., cannot be Classified as ‘Survey and Exploration of Mineral’: CESTAT quashes Service Tax Demand [Read Order]")
Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the value of scrap arising during the process of manufacture and retained by the job worker is includible in the value of...
![Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Scrap-Manufacture-CESTAT-Excise-Duty-Demand-taxscan.jpg "Value of Scrap generated after Manufacture not Includable in Assessable Value: CESTAT quashes Excise Duty Demand [Read Order]")
Customer Care Service is classifiable under 'Business Auxiliary Services' u/s 65 (11) of Finance Act: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customer care service is classifiable under “Business Auxiliary Services” u/s 65(11)of Finance Act...
![Customer Care Service is classifiable under Business Auxiliary Services u/s 65 (11) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Customer-care-service-Business-Auxiliary-Services-Finance-Act-CESTAT-taxscan.jpeg "Customer Care Service is classifiable under Business Auxiliary Services u/s 65 (11) of Finance Act: CESTAT [Read Order]")
Processes of Crushing and Screening of Iron Ore is Not Special Processes for Removal Foreign Matter: CESTAT holds Assessee is Eligible for CVD Exemption [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that processes of crushing and screening of Iron Ore are not special processes for removing foreign matter...
![Processes of Crushing and Screening of Iron Ore is Not Special Processes for Removal Foreign Matter: CESTAT holds Assessee is Eligible for CVD Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Crushing-Screening-Iron-Ore-CESTAT-Assessee-CVD-Exemption-taxscan.jpg "Processes of Crushing and Screening of Iron Ore is Not Special Processes for Removal Foreign Matter: CESTAT holds Assessee is Eligible for CVD Exemption [Read Order]")
Printers not capable of being Connected to ADP or Network are also Classifiable as 'Inkjet Printers': CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that printers not capable of being connected to Automatic Data Processing (ADP) or network are also...
![Printers not capable of being Connected to ADP or Network are also Classifiable as Inkjet Printers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Printers-ADP-Inkjet-Printers-CESTAT-taxscan.jpeg "Printers not capable of being Connected to ADP or Network are also Classifiable as Inkjet Printers: CESTAT [Read Order]")
Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) presided by Ms. Sulekha Beevi C.S., Member (Judicial) has held that an attempt to smuggle prohibited goods cannot...
![Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Prohibited-Goods-CBLR-CESTAT-taxscan.jpg "Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]")
Process of Crushing and Screening on Iron Ore can be classified as Iron Ore Fines, Exemption from Payment of CVD sustain: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the process of crushing and screening iron ore can be classified as iron ore fines and can avail...
![Process of Crushing and Screening on Iron Ore can be classified as Iron Ore Fines, Exemption from Payment of CVD sustain: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Crushing-screening-Iron-ore-Iron-Ore-fines-payment-exemption-CESTAT-Taxscan.jpg "Process of Crushing and Screening on Iron Ore can be classified as Iron Ore Fines, Exemption from Payment of CVD sustain: CESTAT [Read Order]")