CESTAT Rulings
CESTAT Chennai denies refund of unutilized Cenvat Credit lying in the books of the Assessee-Manufacturer at the time of closure of its factory premises; Interpreting Section 11B(2)(c) of the Central E
...View More CESTAT Mumbai quashes service tax demand on supply of industrial gases and leasing of the equipment of Cryogenic Air Separation Plant (oxygen plant), ruling that assessee are not ‘absolute owner
...View More CESTAT Chennai in favor of Assessee, permits the exclusion of electricity charges paid on behalf of its tenant (BSNL) from the taxable value; Perusing the agreement entered by the Assessee with BSNL,
...View More CESTAT Chennai classifies the models of Toshiba’s Air Conditioners’ Outdoor unit and Indoor units imported by One Care Medical Centre (assessee) from Toshiba Carrier (Thailand) under CTH 8
...View More CESTAT Delhi in cross appeals by Revenue and assessee over exemption on import of “aluminumbased Copper Clad laminates” and jurisdiction of ‘proper officer’ to issue SCN, follo
...View More CESTAT Chennai allows Indian Terrain Fashions Ltd (assessee) to claim CENVAT-credit on rent paid on immovable property in respect of retail outlets, on sales commission paid to the franchisees and on
...View More CESTAT Chennai rules that District Forest Officer,Anamalai Tiger Reserve (Assessee) collecting fees, charges, etc. for permitting persons, arranging Jungle Safari/sightseeing during day time as well a
...View More CESTAT Chennai holds that “Design and Drawing Charges / Royalty, is not includible in the transaction values of imported goods in terms of Rule 10 [1] [b] [iv] of the Customs Valuation (Determin
...View More CESTAT Bangalore fastens liability on Tata-Housing (Assessee) for reversal of Cenvat credit on construction of flats sold prior to 1st April 2016 where consideration was received after obtaining compl
...View More CESTAT Mumbai holds that ‘Platinum Metal or Platinum Sponge’ imported by assessee for maufacturing electrical contacts, precious metal chemicals and catalysts etc, is correctly classifiabl
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