CESTAT Rulings
CESTAT Larger bench rules 2-1 on applicability of limitation as prescribed u/s 11B of Central Excise Act in case of refund of service tax paid mistakenly; Notes that assessee’s refund claim, in
...View More CESTAT upholds interest under Rule 6(3A)(e) of CENVAT Credit Rules, 2004 (CCR) on late reversal of CENVAT credit attributable to traded goods in terms of Rule 6(3)(A); Notes assessee's contention that
...View More CESTAT holds that construction of hospital building is not taxable as ‘commercial or industrial construction’ service; Referring to CBEC Circular Nos. 80/10/2004-ST & 86/4/2004-ST and
...View More CESTAT quashes adjudication order confirming service tax on stock broking services rendered to investors, where show cause notice demanded tax under ‘Business Support Services’ category fo
...View More CESTAT quashes service tax demand on surrender charges recovered by Insurance Co. under Unit Linked Insurance Plans (ULIP) as “Management of Investment under ULIP” services u/s 65(105)(zzz
...View More CESTAT quashes adjudication order which rejected refund application in respect of duty paid on imported dialyzers and accessories on ground that re-assessment of bills of entry had not been challenged
...View More CESTAT Larger Bench dismisses importer-assessee’s appeal challenging final finding of Designated Authority (DA) and Notification No. 42/2017-Cus (ADD) which imposed definitive Anti-Dumping Duty
...View More Third Member rules on maintainability of appeal before CESTAT where question of entitlement to duty drawback depended on status of assessee – whether it is EOU or not; While Member (Judicial) he
...View More CESTAT concurs with Commissioner (Appeals), extends service tax exemption to activities of quarrying, sorting, loading, transportation and unloading of boulders for contractor engaged in construction
...View More CESTAT sets aside adjudication order confirming service tax on activity of servicing / repairing of outside warranty vehicles from premises of authorized dealer & service centre of Tata Motors; Re
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