CESTAT Rulings
CESTAT, Mumbai holds that there can be no controversy on the immunity from tax for the period after July 01, 2012, merely from transfer of responsibility for toll collection to the assessee; Notes tha
...View More CESTAT Mumbai rules that owing to uncertain conformity with the definition of ‘courier agency’ u/s 65 (105) (f) of the Finance Act, the assessee, a Goods Transpor
...View More CESTAT Ahmedabad rules that Member of Association who receives the service and bears expenditure alongwith the service tax is entitled for CENVAT credit even th
...View More CESTAT, Mumbai quashes Revenue’s Order reclassifying Mineral Hydrocarbon Oil imported by Assessee as Superior Kerosene Oil, holds that the goods under impair a
...View More CESTAT Mumbai observes that 4G telecom towers are “architecturally different from the traditional telecom towers” (3G/2G) and “No part of these towers are embedded in the e
...View More CESTAT, Bangalore rules that Air Circuit Breakers, MCCB and Switch Fuse unit for use in electrical switchboard, in packages having weight more than 25 kg are not chargeable to duty basis MRP u/s 4A of
...View More CESTAT Delhi upholds lower authority’s order raising demand of differential duty pertaining to clearance of goods (electric energy/gas meters) from the factory to various branches
...View More CESTAT Delhi sets-aside demand on clearance of galvanised solar structure or module mounting structure (falling under Central Excise Tariff Heading 7308 2019) to solar power generating companies; Hold
...View More CESTAT New Delhi holds that no service-tax is payable on Cess charged by Rajasthan Co-operative Dairy Federation (Assessee) from milk unions under the category of ‘business support services&rsqu
...View More CESTAT Bangalore allows the benefit of option to pay service-tax under Composition Scheme on services of “Construction of Residential Complex” w.e.f. June 1, 2007, reiterates that, “
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