CESTAT Rulings
CESTAT Bangalore quashes service tax demand for reclassification of service and demand of differential service tax on transaction of sale of goods and other independent transactions as also dismisses
...View More CESTAT Mumbai rebuffs assessee’s plea of manufacture on goods imported under Advance Authorization Scheme, finds assessee's claim that goods were subject to manufacturing process as not "credibl
...View More CESTAT Kolkata finds no case for confiscation of imported goods (Bangladesh origin 100% Polyester quilt) detained by DRI on premise that value of goods was declared differently in Bangladesh
...View More CESTAT Ahmedabad holds that Assessee’s entire activity of manufacturing Ready Mix Concrete (RMC) and delivery at the site of customer is excisable activity, therefore, the same doesn’t fal
...View More CESTAT Kolkata holds that SCN demanding credit reversal equal to 5% or 10% of value of exempted products under Rule 14 of CENVAT Credit Rules, 2004, is not supported by law and it is not permissible t
...View More CESTAT Ahmedabad holds that where assessee has only one manufacturing unit and revenue has not produced any evidence otherwise, there is no need of ISD Registration for a marketing office from which a
...View More CESTAT Chandigarh holds the show cause notice issued in remand proceedings for absolute confiscation as barred by limitation as per section 110 (2) of Customs Act, allows provisional release of goods
...View More CESTAT Ahmedabad allows refund of CENVAT Credit reversed under protest due to audit objection, holds that, said payment cannot be said to have attained finality in terms of 11A (2) of Central Excise A
...View More CESTAT Mumbai rules that denying refund of tax paid on rentals “is incorrect in law in the absence of recovery of credit for ineligibility”, consequently, allows refund of tax paid on rent
...View More CESTAT Ahmedabad upholds sanctioning of refund claim as well as condoning delay in filing by the Adjudicating Authority on finding that under any circumstances the SEZ Unit (Assessee) should not be bu
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