CESTAT Rulings
CESTAT, New Delhi finds Assessee guilty of non-compliance with CENVAT Credit Rules, 2004 for having availed CENVAT credit on the strength of fake invoices issued fraudulently only to avail CENVAT cred
...View More CESTAT, Mumbai holds that once the Assessee has discharged complete service tax liability on gross consideration received for the sale of flats, the demand of service tax for the flats handed over to
...View More Chennai CESTAT rules that request for conversion of free shipping bills to advance authorization scheme shipping bills (SBs) cannot be rejected (i) on the grounds of time limit by relying on Board Cir
...View More CESTAT Mumbai allows refund of service-tax paid by assessee to Mumbai International Airport Ltd (MIAL) for the period from October 2011 to June 2017 in respect of operating a ‘duty free shop&rsq
...View More CESTAT Chennai sets-aside duty demand raised on the allegation of clubbing of clearances by assessee and its sister concern using the same trade-name and functioning from the same address; Dismisses a
...View More CESTAT New Delhi quashes show cause notice issued by the Principal Additional Director General, DRI u/s 28 of Customs Act as the said officer is not the ‘proper officer’, follows SC ruling
...View More CESTAT Allahabad classifies ‘branded chewing tobacco’ under heading 24039910 w.e.f. June 01, 2015 citing absence of any odiferous substance, holds that, it cannot be similar to ‘jard
...View More CESTAT Ahmedabad sets-aside duty confirmation along with penalty and redemption fine on supplier who purchased coal on High Sea Basis claiming NIL Basic Customs Duty (BCD) under Exemption Notification
...View More CESTAT, Mumbai holds that that clearance of goods against debit of ‘scrip’ issued to recipients under ‘served from India scheme (SFIS)’ of Foreign Trade Policy is legalized onl
...View More CESTAT Delhi allows refund with interest in terms of Section 11BB of Central Excise Act, 1944 on export of consultancy services provided in India for and on behalf of foreign entity (service recipient
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