CESTAT Rulings
CESTAT Ahmedabad holds that reversal of 6% amount under Rule 6(3) of the CENVAT Credit Rules, 2004 is not warranted on electrical power cables supplied at Nil rate of duty to Mega Power Projects under
...View More CESTAT Chennai sets aside service tax demand raised under ‘Interior Decorator’ service and ‘Completion and Finishing’ services, holding that composite works contract cannot be
...View More CESTAT Delhi rules in favour of Pan Parag India and exporters exporting ‘pan masala and gutkha’ against whom allegation was levelled that they were defrauding Government by misusing the Ex
...View More CESTAT Kolkata holds that the test report received in respect of the goods imported vide a particular Bill of Entry (BoE) “cannot be applied to all previous imports” as no samples have bee
...View More CESTAT Kolkata holds that value of clearances to Nepal are to be considered at par with exports made to other countries and hence, such values are not includable for purpose of computation of value of
...View More CESTAT Chandigarh dismisses Revenue’s appeal, holds that, Revenue has clearly erred in issuing show cause notices (SCNs) u/s 73 of Finance Act to recover the refunds sanctioned to Assessee a 100
...View More CESTAT Chennai quashes service tax demand on amounts earned under the heads ‘Early Payment Incentive’ and ‘Prompt payment Discount’; Assessee, a Clearing and Forwarding Agency
...View More CESTAT Chandigarh confirms substantial demand against the Assessee for the period starting from 2010-2011 to 2017-2018 on rent-a-cab services received and further rented out to its customers; Prohibit
...View More CESTAT Hyderabad classifies coconut oil packaged in upto 200ml packs under as edible oil under Heading 1513.11 and not as hair oil under Heading 3305; Assessee is manufacturing coconut oil in package
...View More CESTAT Chennai, while deliberating on the ‘defect appeal’, holds that in case where assessee arrives from abroad and incriminating material was found on assessee’s person rather than
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