CESTAT Rulings
CESTAT Chandigarh grants refund of Rs 3 crores (approx.) after the same was rejected on account of multiple reasons; Rejecting the decision of the Revenue to deny refund to the extent of Rs 1.67 crore
...View More CESTAT Ahmedabad exempts commission paid by an Indian Assessee to a foreign buyer and agent from payment of service tax; Holds that the commission paid to such buyers or agents will not tantamount to
...View More CESTAT Bangalore allows Praxiar India Ltd (Assessee) appeal holding that its agreement with its customer M/s. Swil Limited for setting up of the oxygen plant is only an equipment lease and not a finan
...View More CESTAT Delhi quashes service tax demand on amount of royalty received by Bajaj Consumer Care Ltd (Assessee) for grant of license in favour of Bajaj Corp Ltd to use its trademark for 99 years; States &
...View More CESTAT Mumbai finds pre-deposit of 7.5% of adjudged dues through debit of Electronic Credit Ledger as compliance of section 35F of the Central Excise Act, 1944 that requires deposit of certain percent
...View More CESTAT denies exemption to Rajasthan State Agriculture Marketing Body (Assessee) on construction of roads and roof on mandis operated for public purposes; Also, justifies invocation of extended period
...View More CESTAT Chennai allows Cenvat Credit amounting to Rs 6.37 Crores (approx.) availed by Dow Chemicals (Assessee) based on invoices issued by its sister unit situated in Raigad; Revenue had denied credit
...View More CESTAT Delhi dismisses Assessee’s appeal against the best judgment assessment which raised the service tax demand on Assessee’s promotional activities for the marketing and sales of Golden
...View More CESTAT Chennai drops differential demand in respect of advance received by Deloitte-Haskins (Assessee) after substantial demand was paid by the Assessee during audit; Extending the cum-duty benefit to
...View More CESTAT Kolkata allows Calcutta-Club’s (Assessee) appeal on merits dropping the demand on advertising and rental services provided for running an restaurant; Relying upon SC judgment in Assessee&
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