CESTAT Rulings
CESTAT allows assessee’s appeal, sets aside order of Commissioner (Appeals) levying penalty & redemption fine relying upon report of laboratory not qualified to test as per DGFT Policy
...View More CESTAT Larger Bench rules that relevant date for purposes of deciding time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules may be taken as end of quarter in which FIRC (pa
...View More CESTAT sets aside inclusion of ‘marketing margin’ charged by assessee from buyers in taxable value of services of transportation of gas through pipeline u/s 65(105)(zzz) of Finance Act, 19
...View More CESTAT quashes adjudication order denying abatement in value under Notification No. 12/2003-ST for want of evidence of sale of goods as part of construction activities; Notes that assessee executed va
...View More Consideration received under a ‘non-compete’ agreement not taxable as “Business Auxiliary Service” prior to July 2012; CESTAT notes that in terms of Business Transfer Agreement
...View More CESTAT Larger Bench upholds classification of 'Optical Fibre Cables’ (OFC) imported for use in Telecommunication under CTH 90.01, leviable to customs duty at 10% under Notification No. 21/2002-C
...View More CESTAT allows ‘export’ benefit where Foreign Inward Remittance Certificate (FIRC) mentions receipt of remittances in assessee’s bank in INR; Relying on coordinate bench decision in S
...View More CESTAT extends benefit of reduced penalty to assessee on deposit of interest + 25% penalty within stipulated period pursuant to Tribunal order; Rejects Revenue’s stand that since interest was de
...View More CESTAT sets aside recovery of Rs. 220 Cr (approx.) towards demand of CENVAT credit and service tax against assessee engaged in supply and erection of pre-fabricated / pre-engineered steel buildings an
...View More CESTAT dismisses Revenue appeal against Commissioner (Appeal) order which dropped recovery of Rs. 27.11 lakhs (approx.) for alleged wrongful availment of CENVAT credit on inputs that were found short
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