CESTAT Rulings
CESTAT, New Delhi sets-aside service-tax demand under the head of “Commercial or Industrial Construction service” for period prior to 2012, holds that for the said period, the demand canno
...View More CESTAT Delhi rules that deposit of short duty by assessee at the time of Revenue audit, in absence of any SCN as required u/s 11A of Central Excise Act, cannot be held to be payment against the demand
...View More CESTAT Delhi refers the matter to President of Tribunal for constituting a Larger Bench for deciding (i) question of BCD exemption on ‘digital still image video cameras’ and (ii) correct i
...View More CESTAT Mumbai holds that value of scrap, retained by assessee in respect of products manufactured and cleared by them on job-work basis, requires to be included in assessable value in terms of Central
...View More CESTAT Bangalore rules that no service tax can be demanded on remuneration received by a partner on the ground that partner and partnership firm are n
...View More CESTAT Bangalore quashes demand on receipts from allotees of residential units, presumed as ‘consideration’ for service, holds “Being sale of immovable property, the receipts are bey
...View More CESTAT Delhi (Larger Bench) refuses to modify final finding of Designated Authority (DA) recommending withdrawal of anti-dumping duty (ADD) on import of PVC Flex Film from China PR finding no cog
...View More CESTAT Allahabad holds that there is no creation of unincorporated business entity/joint venture (JV) merely by sharing Net Box Office collections (NBOCs) by cinema hall owner vide an arrangement with
...View More CESTAT Ahmedabad allows refund claim arising from cancellation of sale of flats and consequential refund of amount to customers which was denied by lower authorities on ground on time-bar; Finds the c
...View More CESTAT holds assessee entitled to refund of SAD and CVD paid on goods imported under advance authorisation (AA) scheme in terms of the provisions of Section 142(3) and (6) of CGST Act; Directs jurisdi
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