CESTAT Rulings
CESTAT Chennai dismisses Revenue’s plea seeking modification of the order-in-original (OiO) at the stage of second appeal without filing an appeal before the Commissioner (A) or First Appellate
...View More CESTAT Ahmedabad sets-aside demand on the provision of effluent treatment and disposal of waste to industrial customer under ‘club and association service’; Revenue claims that assessee&rs
...View More CESTAT Chandigarh holds that supply of Ready-Mix Concrete (RMC) doesn’t involve any service angle in spite of the fact that Assessee (Ultratech) is pumping it to the desired floor at the request
...View More CESTAT Mumbai entitles assessee having a residential complex to refund of service tax component in booking amount paid by its buyers for respective flats by holding that due to cancellation by buyer o
...View More CESTAT Chennai upholds the finalization of provisional assessment for supply of Boiler Components by BHEL (assessee) to Bharat Petroleum Corporation Ltd.(BPCL) on monthly basi
...View More CESTAT, Mumbai holds that in absence of any notice for recovery as provided by Rule 14 of the Cenvat Credit Rules, the refund of CENVAT Credit as claimed by the assessee under Rule 5 of CCR cannot be
...View More CESTAT Chennai dismisses Revenue’s appeal against an order allowing refund of unutilized CENVAT credit to exporter (assessee) despite being availed before payment of service tax and non-registra
...View More CESTAT Delhi sets-aside order rejecting claim refund of service-tax paid on input services on the ground of limitation by an Special Economic Zone (SEZ) unit by holding that procedural
...View More CESTAT Chennai allows transfer of credit lying in Wipro’s EOU unit to its DTA unit; Notes that Assessee was having central excise registration had an EOU unit which was
...View More CESTAT, Mumbai (Larger Bench) rules that, ‘Earth moving equipments’ such as compactors, excavators and road rollers cannot be termed as “automobiles” and he
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