CESTAT Rulings
CESTAT Bangalore holds that when the Department did not dispute availment of credit in the first instant, "it is not open for them to deny the same when a refund is filed"; Notes that the appeals have
...View More CESTAT Kolkata holds that the demand of service tax on glass bottles and crate rentals as ‘supply of tangible goods’ cannot be sustained both on merits and on limitation as VAT is applicab
...View More CESTAT Mumbai extends exemption to assessee-Hospital as a duly approved ‘clinical research organization’, concludes that clinical trials conducted by assessee are in conformity with condit
...View More CESTAT Mumbai refers the matter to President for constituting a Larger Bench on issue of admissibility of CENVAT Credit of service tax on premium paid to Deposit Insurance Credit Guarantee Corporation
...View More CESTAT Mumbai sets-aside order rejecting refund claim of assessee in view of issue of constitutional validity of levy of service tax on renting of immovable property being sub-judice before SC; Assess
...View More CESTAT Mumbai dismisses assessee’s Rectification of Mistake (RoM) application, absent mistake apparent on the face of record in the final order of the Tribunal; Holds that “grounds raised
...View More es that “With the issue of taxability under ‘works contract service’ having been raised by the appellant company before the adjudicating authority, it is not open now to claim that t
...View More CESTAT Ahmedabad holds that “Flexi Tank Containers”, a bulk container imported by assessee for exporting cargo, is 'durable' in nature, thereby, assessee is entitled to exemption under Not
...View More CESTAT Chennai classifies telecommunication internet equipment and their parts i.e. (a) Access point (b) Enterprise class Ethernet switches (other than carrier Ethernet switches) and (c) Net
...View More CESTAT Bangalore allows Microsoft India’s (100% EOU-STPI) appeal against Commissioner’s order rejecting its appeal against the Order-in-Original on ground of limitation; Rules that “
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