CESTAT Rulings
CESTAT, Chennai quashes order imposing service tax demand on Concession Agreement for Development of Karaikal Port Project on BOT basis, holds that Revenue erred in classifying the activity u/s 65(105
...View More CESTAT Ahmedabad dismisses appeal of Nirma Ltd. (assessee) against Commissioner (A) order that goods (N–Paraffin) imported against advance license (AL) were cleared ‘as such’ in same
...View More CESTAT Ahmedabad holds that assessee “is legally entitled for the Cenvat credit on Cement and Steel used for providing output service i.e. Commercial and Industrial Construction Services&rd
...View More CESTAT Chennai quashes service tax demand on Fixed Facility Charges (FFC) collected by aassessee from its customers on supply of Vacuum Insulated Storage Tanks for storing liquid nitrogen gases; Refer
...View More CESTAT Ahmedabad opines that contract of laying down the pipeline for the Gujarat Industrial Development Corporation is of the composite nature involving both supply of the goods as well as service an
...View More CESTAT Chennai upholds the Order-in-Original rejecting the declared invoice price of various pigments imported by Nubiola India (assessee) from its parent company (Nubiol
...View More CESTAT Kolkata holds that there is no provision in Valuation Rules which permits payment of duty on petroleum goods on the basis of ultimate selling price from depot, quashes differential duty de
...View More CESTAT, Chennai quashes order denying export benefit on Manpower Recruitment or Supply Agency and Technical Testing & Analysis Services provided by Assessee to its Parent company in USA&
...View More CESTAT Kolkata rules on service tax liability on the amount of administrative charges received by assessee (Coal Mines Provident Fund Organization) from coal mine companies; Revenue sought to classify
...View More CESTAT, Ahmedabad holds that 'Consulting Engineers Services' rendered by Assessee and consumed outside India is beyond the taxable territory as per Finance Act, 1994, hence not liable to service-tax;&
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