CESTAT Rulings
CESTAT Mumbai holds that process of crushing and screening ‘Iron Ore’ after mining and its subsequent blending with 5-10% iron ore concentrate would result in the classification of goods i
...View More CESTAT Delhi quashes demand of service tax on expenses reimbursed by the client (service recipient) incurred by event management service provider for hiring third-party vendors for completion of event
...View More CESTAT Kolkata sets aside service tax demand with interest on receipt of brokerage amount, also drops penalty on account of alleged erroneous adjustments; The assessee, engaged in business of Stock br
...View More CESTAT, Mumbai sets aside Order enhancing assessable value on the import of rubber accelerator in absence of evidence to displace the declared value, holds that the entire process, commencin
...View More CESTAT Chennai sets-aside order disallowing CENVAT Credit availed by Indian Overseas Bank towards service tax paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corpo
...View More CESTAT Delhi disallows CENVAT Credit on expenses incurred on Corporate Social Responsibility (CSR), and holds that, being "a legal responsibility does not make it an output service"; In clea
...View More CESTAT Ahmedabad allows provisional release (PR) of goods on finding assessee at a better footing for its willingness to pay the entire duty of BCD and IGST which is over 25 crores on goods (Copper Ca
...View More CESTAT New Delhi holds that Adjudicating Authority has travelled beyond the scope of SCN and “order is bad on this score alone” where demand in the SCN was proposed under ‘Cargo Hand
...View More CESTAT Delhi allows credit of service-tax paid on outward freight where the place of removal in case of delivery of goods on FOR basis is the door step of the consumer; Notes that, Revenue relied on S
...View More CESTAT Kolkata finds that reliance placed by Commissioner (Appeal) on Larger Bench decision in Vandana Global to disallow a portion of the credit on steel items “cannot be sustained in
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