CESTAT Rulings
CESTAT Allahabad quashes demand of service tax on rendering the service of construction of residential complex during April 2014 to June 2017; Refers to Delhi HC dicta in case of Suresh Kumar Bansal a
...View More CESTAT Kolkata allows Revenue’s appeal against Commissioner (A)’s order which allowed amendment of Bill of Entry (BoE), states “merely carrying out the amendment is of no consequence
...View More CESTAT Allahabad holds that interest on refund of pre-deposited amount is levied only after the expiry of three months from the date of communication of the CESTAT order and not from the date of depos
...View More CESTAT Ahmedabad turns down allegation of misdeclaration levelled by Customs Department against assessee on import of ‘walnut-In-Shell’ on finding that transit certificate, country of orig
...View More CESTAT Delhi holds the assessee entitled to claim interest from the date of deposit till its realization on delayed refund of amount deposited under protest against the service tax demand; Relies on R
...View More CESTAT Delhi quashes service tax demand of Rs. 2.89 Crore, holding that affiliation/inspection fees and rental income received by the Barkatullah University (formerly, Bhopal University) are not taxab
...View More CESTAT Mumbai holds that mere wrong availment of CENVAT Credit in respect of ‘outdoor catering service’, cannot be equated with suppression of fact, fraud or wilful misstatement with inten
...View More CESTAT Delhi rules that bank charges paid by 100% EOU (Assessee) to foreign banks, where the foreign buyers has availed the foreign banks services to facilitate payments in foreign currency to Assesse
...View More CESTAT Delhi sets-aside re-determination of transaction value (TV) of Quick Recovery (QR) CDs by including the value of pre-installed software in the TV of CDs imported by assessee (HP India); Quashes
...View More CESTAT Chandigarh sets aside penalty imposed under Rule 26 of Central Excise Rules on Assessees (job-workers for knitting fabrics) for colluding with one Puneet Exports Inc. for fraudulently availing
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