CESTAT Rulings
CESTAT Ahmedabad quashes the demand of service tax observing that transfer of technical know-how and patent was in pursuance to slump sale and not by way of providing the service; Hold
...View More CESTAT Hyderabad holds that education cess (EC) and secondary and higher education cess (SHEC) are to be taken and utilized for the purpose of payment, respectively, of the said Cesses only; Thereby,&
...View More CESTAT, New Delhi quashes order levying service tax on re-instatement interest collected by Max Life Insurance on delayed payment of premium by the policy holder to reinstate a lapsed policy; Holds th
...View More CESTAT Mumbai grants refund of unutilized amount lying in the Personal Ledger Account (PLA) which could not be utilized due to introduction of GST, holds that said amount “is not duty” and
...View More CESTAT, Hyderabad upholds demand on amount collected as ‘tuition fees’ by Assessee providing taxable service of Commercial Coaching for competitive examinations, finds that demand of servi
...View More CESTAT Delhi sets aside twin grounds allegations for forfeiture of whole amount of security deposit and imposition of penalty under Courier Import Export (Electronic Declaration and Processing) Regula
...View More CESTAT, Ahmedabad sets aside impugned Orders which held that Oil inside the Bunker Tanks in engine rooms of imported vehicles are to be assessed to duty under CTH 2710, rules that such Oil imported fo
...View More CESTAT Delhi dismisses Revenue’s appeal against Order-in-Original sanctioning refund of excess additional duty of customs paid to Assessee; Remarks, “We are surprised as to
...View More CESTAT Ahmedabad holds that there is no taxability on Maintenance Charges collected by State Industrial Development Corporation from the industrial plot owners; Finds that present matter is no longer
...View More CESTAT Mumbai allows Jawaharlal Nehru Port Trust (JNPT/assessee) to take CENVAT Credit of service tax paid on servicing of toilets located in Port User Building; Revenue had denied
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