CESTAT Rulings
CESTAT upholds recovery of CENVAT credit availed by assessee in respect of service tax paid for outward transportation of goods from 'factory gate' to customer’s premises; Perusing “input
...View More CESTAT rules in favour of assessee, holds ‘interchange fees’ received by Issuing Bank (i.e. assessee) from Acquiring Bank as a result of transaction by a credit card holder not taxable as
...View More CESTAT holds that services of assisting/helping foreign company located outside India in procuring orders from India and facilitating sale of imported goods to customers in India, constitutes an &lsqu
...View More CESTAT partly allows assessee’s appeal, sets aside demand under Commercial Training and Coaching Services (CTCS) qua income from insurance company (for providing training to insurance agents), a
...View More Delhi CESTAT dismisses Revenue’s appeal, allows credit of service tax paid to contractor despite fact that part amount retained/withheld on account of performance guarantee: Rejects Revenue&rsqu
...View More Delhi CESTAT allows Revenue's appeal, rejects assessee’s refund claim of Special Additional Duty of Customs (SAD) leviable under sub-section 5 of Section 3 of Custom Tariff Act, 1975, filed afte
...View More Delhi CESTAT quashes invocation of extended limitation period for demand raised on amount of forfeited advance security received by assessee for manufacture of Gravures Cylinders required for printing
...View More CESTAT allows refund of service tax paid by assessee in respect of consulting engineer service rendered for Hydro-electric project in State of J&K despite fact that both provider and recipient of
...View More Delhi CESTAT dismisses applicability of Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2007 (Valuation Rules) in a case where portion of manufactured goods (i.e.
...View More Delhi CESTAT allows assessee’s appeal, sets aside differential demand on account of inclusion of VAT amount paid by using 37B challans in assessable value by assessee operating under Rajasthan I
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