CESTAT Rulings
CESTAT sets aside demand on ‘renting of immovable property services’ for period October 2008 to March 2010, stating that said dues were already declared and deposited by assessee under &ls
...View More CESTAT sets aside rejection of declaration made under Voluntary Compliance Encouragement Scheme, 2013 (VCES) where part payment could not be made by December 31, 2014 on account of technical defect in
...View More CESTAT quashes extended period demand on supply of Aircarft/helicopter belonging to/owned by assessee to various entities for their use along with its own crew, under “Supply of Tangible Goods f
...View More CESTAT allows assessee’s appeal in part, extends CENVAT credit on employees medical check-up, outdoor catering for arrangement of refreshment in events organised for assessee’s employees a
...View More CESTAT allows assessee’s appeal, sets aside penalty imposed under Rule 25 of Central Excise Rules, on 100% EOU where closing balance of finished goods were inadvertently shown as NIL in ER-2 ret
...View More CESTAT sets aside order of Commissioner holding that assessee’s activity amounts to ‘deemed manufacture’ u/s 2(f)(iii) r/w Section 4A of the Central Excise Act, 1944 (Act), for non-g
...View More CESTAT allows credit on labour employed for loading/unloading and opening of shell moulds, to a manufacturer of CI casting of engine parts; Notes assessee’s plea that business auxiliary services
...View More CESTAT remands case pertaining to determination of service tax liability pre and post June 2007 on activity of overhaul of ships (i.e. repair and maintenance of ships by replacing old, worn out steel
...View More CESTAT allows refund of tax mistakenly paid under GTA service on transportation of goods i.e. maize sooji, under ‘reverse charge mechanism’, under Notification No. 25/2012-ST as amended vi
...View More CESTAT allows assessee’s appeal, extends credit on 'cement' used in mine for filling pits after ore extraction as 'input' u/s 2(k) of CENVAT Credit Rules, 2004 (CCR); Rejects Revenue’s ple
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