CESTAT Rulings
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
...View More CESTAT Mumbai partially allows Assessee’s appeal rejecting Revenue’s invocation of extended period of limitation but observes branded car clearances such as Polo and Vento to its related p
...View More CESTAT Bangalore rules that 1% guarantee commission payable by Karnataka State Finance Corporation (KSFC/Assessee), to Government of Karnataka is a ‘support service’ chargeable to Service
...View More CESTAT New Delhi dismisses Assessee’s appeal confirming the demand made by the Revenue classifying Assessee’s services under operation, maintenance and repair services for normal period as
...View More CESTAT Chandigarh drops demand on promotion and marketing services provided by Assessee to its Australian counter-part treating the same as export of services; Rejecting Revenue’s interpretation
...View More CESTAT Mumbai sets aside the order revaluing ‘stainless steel scrap’ imported by Assessee for re-export, finding that the goods were warehoused and did not enter domestic circulation, rend
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