CESTAT Rulings
CESTAT sets aside CCT(A)’s order, allows refund claim of unutilized CENVAT credit considering assessee’s provision of technical testing and analysis services as ‘export of service&rs
...View More CESTAT sets aside recovery of tax and penalty u/s 78 of Finance Act, 1994 under ‘commercial or industrial construction service’ while holding that ‘debit notes’ referred u/s 67
...View More CESTAT dismisses Revenue’s appeal against order of Commissioner (Appeals) which set aside penalty u/s 77 & 78 of Finance Act, 1994 r/w CENVAT Credit Rules, 2004 (CCR) imposed for mismatch no
...View More CESTAT allows refund of unutilized input service credit under Rule 5 of CENVAT Credit Rules, 2004 (CCR) r/w Notification No. 27/2012-CE (NT) where the delay was not in the date of filing claim but, du
...View More CESTAT allows assessee’s appeal, quashes demand on unfit/old/used cast iron (CI) moulds removed for job work for repairs/processing under Notification No. 214/86-CE; Noting that CI moulds used b
...View More CESTAT disallows benefit of exemption under Notification No. 214/86 where goods were manufactured on job-work basis for an entity availing area based exemption under Notification No. 52/2003-CE; Obser
...View More Larger Bench (LB) to decide the issue whether it is permissible for Revenue to ascertain RSP, by using best judgment method, for the purpose of assessment in case of situations envisaged in sub-sectio
...View More Mumbai CESTAT allows assessee’s appeal, sets aside demand under service tax on remuneration paid to Directors of the Company in accordance with Notification No. 45/2012-ST and Notification No.46
...View More CESTAT disallows CENVAT credit to assessee, engaged in providing banking and other financial services in respect of service tax paid to 'Deposit Insurance and Credit Guarantee Corporation' (DICGC) for
...View More CESTAT dismisses Revenue’s appeal against order of Commissioner (Appeals) which held that parts/goods imported for manufacture of ‘power bank’ is entitled for benefit under Exemption
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