CESTAT Rulings
CESTAT Ahmedabad allows assessee’s appeal, classifies bulker (mounted on chassis or attached to horse) made for transportation of materials like fly ash or cement under Chapter 8704 of the Tarif
...View More CESTAT, Hyderabad rules that, in absence of investigation, mere difference between two sets of invoices cannot be a sufficient ground to reject the transaction value and redetermine it as per the manu
...View More CESTAT Bangalore debunks confirmation of adjudged demands on assessee for collection of certain amount as ‘Notice Period Pay’ or ‘Bond Enforcement Amount’ from their employees,
...View More CESTAT Ahmedabad rejects Revenue’s appeal, allows CENVAT credit on furnitures used in Guest House of factory and Aluminium Zinc anodes used in laboratory of the factory; Notes that guesthouse is
...View More CESTAT, New Delhi holds that reversal of credit is not required where Assessee (auto part manufacturer) only created a general provision for slow-moving inventory and has actually not written off the
...View More CESTAT Mumbai allows assessee’s appeal, thereby entitling it to refund of CENVAT credits worth Rs. 18 lakh (with interest), against which payment of Service Tax was made during the GST regime an
...View More CESTAT Hyderabad sets-aside demand on “withholding tax” paid to Income Tax department in respect of payment to foreign service providers by Assessee, constructing a seven star hotel; Furth
...View More CESTAT Hyderabad quashes service-tax demand on ‘liquidated damages/compensation charges’ received by ‘Port service provider’ (assessee) from service recipient (importer) toward
...View More CESTAT Kolkata rules that, no service-tax can be levied on statutory compensation received by Jindal Steels (Assessee) under Coal Mines (Special Provisions) Act, 2015 (CMSPA) for cancellation of alloc
...View More CESTAT, Bangalore quashes Order denying CENVAT credit benefit transferred to the Assessee under Business Transfer Agreement, holds that the Assessee has duly complied with the requirements of Rule 10
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