CESTAT Rulings
CESTAT Ahmedabad holds that Assessee provided ‘Mining Service’ under Tender Contract for overburden removal during mining of lignite as well as for excavation work, which was not taxable d
...View More CESTAT Allahabad allows refund of excise duty paid on vehicles lying in stock with the dealer in respect of which price was reduced subsequently on account of reduction of excise duty on cars Rel
...View More CESTAT Hyderabad holds that "Revenue cannot choose and force an option under Rule 6(3)" to maintain separate accounts of inputs used in manufacture of dutiable and exempted products finding it “
...View More CESTAT, Ahmedabad sets-aside service-tax demand imposed on Cleaning Services such as upkeeping/environmental services in respect of non-commercial buildings, holds that, residential colony would not b
...View More CESTAT Delhi sets-aside demand on assessee engaged in the broadcasting service through Doordarshan Kendra, Trivandrum involving advertisements of the advertisers and broadcasting or telecasting them a
...View More CESTAT Ahmedabad sets-aside duty demand raised on raw materials imported duty-free by 100% EOU in term of Notification No. 52/2003-Cus noting that final product in which raw material was used, has bee
...View More CESTAT New Delhi holds that no service tax is payable by Assessee-Trust, registered u/s 12AA of Income Tax Act engaged in carrying charitable activities (i..e ‘advancement of Yoga’);
...View More CESTAT, Hyderabad holds that, ‘Crude Palmolein Oil’ (edible grade) is ‘edible oil’, eligible for exemption to the extent of 50% under Exemption Notification No. 89/2005; Noneth
...View More CESTAT Ahmedabad holds that even temporary ceasing of work in a factory, after following due procedure, and not just permanent ceasing of work, can entitle the asses
...View More CESTAT Mumbai sets-aside show cause notice alleging clandestine removal in manufacturing of “Yo Frooti” on finding a “clear intention” of assessee to use the machine imported i
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