CESTAT Rulings
CESTAT Allahabad dismisses assessee’s appeal preferred beyond limitation period, finds “no reason why the appellant could not have filed an appeal before Commissioner (Appeals) while in pr
...View More CESTAT Mumbai holds that "nature of the service is irrelevant" for claiming refund of accumulated CENVAT credit attributable to ‘inputs’ deployed for rendering ‘s
...View More CESTAT Chennai sets-aside order confiscating goods exported by assessee based on test-report forwarded by Indonesian Police, finds the same “to be passed on erroneous facts and documents&rd
...View More CESTAT Ahmedabad reiterates the consistent view that mere mention of commission in export invoice alone is not sufficient to treat it as a commission and that same should be treated as discount only;
...View More CESTAT Bangalore sets-aside demand raised on lease/rental charges of wagons as received by assessee (lessor) under the category of ‘Supply of Tangible Goods’ (SOTG); Cites that, it is fort
...View More CESTAT Delhi allows Assessee’s appeal in part, holds that, differentiating amount of financing charges which is actually by way of subsidy, will not be exigible to service tax under the head &ls
...View More CESTAT, New Delhi holds that services of charter hire of helicopters /aircrafts is classifiable under ‘Supply of tangible goods for use’ (STG) service which became taxable w.e.f. May 16, 2
...View More CESTAT Mumbai sets-aside demand of excess CENVAT Credit reversed by Assessee suo-moto, under proper intimation to Department; Notes that Assessee had inadvertently taken inadmissible CENVAT credit in
...View More CESTAT Chennai upholds levy of Anti-Dumping Duty (ADD) along with interest on clearance of goods (Hot Rolled Painted Steel Plates) which have been imported and warehoused before issuance of Notificati
...View More CESTAT Bangalore rules that service tax paid under one heading or other for a service not taxable during the relevant time, would not make the service taxable and hence, it does not take away assessee
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