CESTAT Rulings
CESTAT allows assessee’s appeal, sets aside order demanding duty upon re-classification of ‘Windows XPE Embedded software license’ under heading no. 85238020 of First Schedule to Cus
...View More CESTAT holds that 'vacant land' given on lease or licence, for construction of a building or a temporary structure, to be used at a later stage for furtherance of business or commerce, would be &ldquo
...View More CESTAT quashes levy of interest and penalty for deposit of excise duty made by mentioning wrong code; Notes assessee’s plea that, duty in question was duly deposited by it though against the old
...View More CESTAT dismisses Revenue’s appeal, holds that provision of ‘back-office support outsourcing services’ on behalf of and on direction of group/foreign entity does not amount to ‘
...View More Delhi CESTAT holds that assessee rendering ‘business support services’ comprising of sales support, marketing, advertising, billing, etc. to ‘overseas’ group company/entity, do
...View More CESTAT holds that refund of service tax paid by assessee (service-recipient) to a Govt. organisation (service-provider) relating to long term lease of industrial plots may be granted within time limit
...View More CESTAT sets aside demand of CENVAT credit w.r.t. services provided by assessee in State of J&K for the period for which service tax has been paid on output service despite fact that same was not d
...View More CESTAT upholds sale of obsolete Die casting machine by 100% EOU to DTA buyer holding EPCG licence on payment of 5% excise duty on ‘transaction value’; Perusing content of letter issued by
...View More CESTAT dismisses assessee’s appeal, holds that suo-moto CENVAT credit availment of inadvertently paid excise duty twice is not legally tenable; Opines that, there is no statutory mandate for dou
...View More CESTAT allows assessee’s appeal, upholds classification of ‘toy rocker’ under Heading No. 95030090 of First Schedule to Customs Tariff Act, 1975 (CTA); Citing Revenue’s failure
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