CESTAT Rulings
CESTAT Ahmedabad quashes order denying duty free benefits on 'Vital Wheat Gluten Flour' used as input for manufacture of Biscuit, as imported goods satisfy the description, value and quantity mentione
...View More CESTAT Bangalore holds recovery of sanctioned refund as contrary to the principles laid down by various HCs; Assessee is impugning the order of Commissioner (Appeals) which allowed Revenue’s app
...View More CESTAT, New Delhi holds assessee eligible to area-based exemption on goods “Nail Enamel” observing that treatment undertaken amounts to Manufacture as per Section 2(f) (iii) of Central Exc
...View More CESTAT, New Delhi sets aside Revenue’s order levying service-tax on Assessee under ‘renting of immovable property’ service for amount paid to Distributors for grant of theatrical rig
...View More CESTAT Ahmedabad extends warehousing period for 6 months and allows re-export of warehoused goods (imported plant & Machineries/equipments) which were not cleared for home consumption while observ
...View More CESTAT Delhi quashes demand on amount received by Nodal Agency (assessee) from State Government Departments for paying the vendor contracted to execute/complete public benefit projects finding that su
...View More CESTAT, Allahabad holds that services (like prototypes, designs, information about new and innovated materials and components and patterns of footwear) received from foreign parties by an export-orien
...View More CESTAT Delhi remands the matter to the Adjudicating Authority for proper report from jurisdictional Central Excise Authority for the purpose of transfer of unutilised CENVAT Credit from assessee&rsquo
...View More CESTAT Delhi holds that ‘collection charges/facilitation fee’ retained by assessee-hospital by virtue of pre-determined contract to share revenue with contracted doctors/professionals/ con
...View More CESTAT Chennai allows assessee to make part payment of 50% of declared tax dues under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) via cheque on the last date of scheme, i.e. Dec
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