CESTAT Rulings
CESTAT allows assessee’s appeal, holds that reimbursement charges towards actual electricity expenses received from service recipient is not includible in the gross value of service of renting o
...View More CESTAT extends benefit of area based exemption under Notification No. 50/2003-CE dated June 10, 2003 to manufacturer of cosmetics preparation falling under Chapter 33 and 35 of Central Excise Tariff,
...View More CESTAT allows assessee’s refund claim filed under Rule 5 of CENVAT Credit Rules (CCR), 2000 r/w Notification No. 27/2012–CE in respect of accumulated CENVAT on inputs/input services used i
...View More CESTAT quashes denial of CENVAT credit in respect of service of transportation of final product by Railways for want of Service tax certificate for transport of goods (STTG Certificate) as required by
...View More CESTAT allows assessee’s appeal, condones delay of 531 days in filing appeal against order of Commissioner; Notes that the delay was caused due to fact that initially assessee preferred writ pet
...View More CESTAT holds that ‘Condensate’ is not ‘crude oil’, quashes imposition of ‘Oil Cess’ in terms of provisions of Section 11 A(1) of Central Excise Act, 1944 r/w Sectio
...View More CESTAT directs adjudicating authority to rework amount of service tax demand by taking receipt basis of service charges before July 1, 2011 and actual accrual for subsequent period while confirming se
...View More CESTAT allows assessee’s appeal, no credit reversal required under Rule 6 (3A) of CENVAT Credit Rules, 2004 (CCR) in respect of electricity generated and sold outside the factory gate to custome
...View More Delhi CESTAT dismisses assessee’s appeal, holds that interest on amount of refund adjusted accrues from date of CESTAT order doing away the liability against which sanctioned refund was adjusted
...View More Delhi CESTAT quashes denial of CENVAT credit on purchase of capital goods used to execute work order of mining of mineral, oil or gas services for Madhya Pradesh State Mining Corporation Ltd. despite
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