CESTAT Rulings
CESTAT Chennai opines that late-fee charges imposed on assessee due to system-related defect on account of which bill of entry (BoE) could not be filed in time, is not warranted, holds that same &ldqu
...View More CESTAT Mumbai sets-aside order denying exemption to assessee-manufacturer who cleared goods (power driven pumps and parts) under ‘International Competitive Bidding’ (ICB) pertaining to pet
...View More CESTAT Mumbai sets-aside order denying exemption to assessee-manufacturer who cleared goods (power driven pumps and parts) under ‘International Competitive Bidding’ (ICB) pertaining to pet
...View More CESTAT Bangalore sets-aside order denying refund of excess debit of CENVAT credit made by assessee (a 100% EOU) by mistake while filing a refund claim in Form-A as per Rule 5 of CENVAT Credit Rules, 2
...View More CESTAT Ahmedabad holds assessee eligible for refund of service-tax paid through CENVAT credit as also interest paid for belated payment; Rejects view of lower authorities that refund of service-tax pa
...View More CESTAT Bangalore allows refund of unutilized CENVAT credit to Assessee rendering Consulting Engineer Services to their clients/customers located outside India; Holds that in terms of consistent positi
...View More CESTAT B’lore infers that procedural delay will not disentitle assessee from claiming refund when credit had been reversed in GSTR-3B; Sets-aside order rejecting refund of CENVAT credit under Ru
...View More CESTAT Bangalore sets-aside order rejecting refund claim passed consequent to remand order of Commissioner (A) on ground that original Adjudicating Authority took more than 4 years to decide the issue
...View More CESTAT Ahmedabad quashes differential IGST demand against L&T (assessee) on import of “Statue of Unity” panels (Bronze claddings panel or micro panel) from China; Revenue alleged that
...View More CESTAT, New Delhi holds Assessee rightly entitled to CENVAT Credit of service tax on port charges, etc. in respect of melting iron scrap procured on high-sea sale (HSS), which, is an input for manufac
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