CESTAT Rulings
CESTAT, Allahabad quashes Service Tax demand against Assessee invoking extended period of limitation u/s 73(1) of Finance Act on amount received from non-commercial organisations [Sanjay Gandhi Post G
...View More CESTAT (Larger Bench) allows distribution of advertisement, market research, sales promotion and marketing credit by Parle's Input Service Distributor to its contract manufacturer ('Assessee') under R
...View More CESTAT refers to Larger Bench (LB) the issue of applicability of one-year time-limit prescribed for filing refund claim of Special Additional Duty (SAD) under Notification No.102/2007-Cus dated Septem
...View More CESTAT, Chennai, dismisses assessee’s appeal seeking classification of boiled ‘betel nut whole’ under chapter 2, rules that imported boiled and dried whole betel nut, are ‘bete
...View More CESTAT Bangalore allows refund claim of assessee which was paid as part of excess advance tax and was lying in balance in credit since June 2017, in terms of transitional provisions in Section 142 of
...View More CESTAT Kolkata quashes order requiring payment of 5% in terms of Rule 6(3)(i) of the Cenvat Credit Rules, 2004 (CCR) on clearance of exempted by-products i.e. ammonium sulphate and Coke Oven (CO) gas
...View More CESTAT Delhi holds Assessee (a scheduled airline operator) entitled to exemption from IGST payment under General Exemption Notification No. 45/2017 dated June 30, 2017 on re-import of repaired parts/
...View More CESTAT Kolkata sets-aside order by Commissioner (Appeals) confirming demand on premise that option exercised under Rule 6(3)(ii) has been incomplete, improper and requiring assessee to pay 5% of price
...View More CESTAT, Chandigarh sets aside refund rejection order against a contractor (real-estate developer) with respect to service tax deposited on construction of low cost houses for Haryana Housing Board (HH
...View More CESTAT, New Delhi holds that activities related/ancillary to transmission and distribution of electricity will be exempt from payment of service tax and sets-aside demand on late payment surcharge, me
...View More
 (1).PNG)
