CESTAT Rulings
CESTAT Mumbai dismisses service tax demand on rental charges received by Dish Tv India Ltd (assessee) on supply of Set Top Boxes to customers, noting that same is taxable under VAT Act as ‘deeme
...View More Quashes differential duty demand raised applying MRP/RSP based assessment u/s 4A of Central Excise Act, 1944 w.r.t. imported goods (lubricants and lubrication preparations of various brands) cleared t
...View More CESTAT Chandigarh allows duty refund claim of Indian Oil Corporation (assessee) which was rejected by the lower authorities on the twin grounds of limitation and unjust enrichment; On the first ground
...View More CESTAT Delhi quashes service tax demand on business exhibitions conducted abroad; On validity of show cause notice issued after the amendment in Finance Act with effect from July 01, 2012 states that
...View More CESTAT Delhi directs refund of excess amount of CVD paid, in terms of re-assessment of Bills of Entry (BoE) at concessional rate of 1% CVD and sanctioned to Vivo Mobile India (Assessee) by Assistant C
...View More CESTAT Allahabad allows LG Electronics India (assessee) to claim CENVAT credit on receipt of Call Centre services for providing after-sales service by Authorized Service Centres (ASCs) and Direct Serv
...View More CESTAT Ahmedabad rules that rate of customs duty should be the rate prevailing on the date of ‘entry inward’ by the port where goods are to be offloaded in case the Bill of Entry has been
...View More CESTAT Delhi dismissing assessee’s appeal, upholds the Commissioner (A) order holding that activity of chilling of milk during the post negative period amounts to rendering ‘services&rsquo
...View More CESTAT Bangalore allows appeal filed by the Assessee claiming refund of Rs 75.88 Lakhs (approx.) after the same was rejected due to provision for doubtful advances made in the books against refund rec
...View More CESTAT Bangalore allows appeal filed by the Assessee receiving ‘permanent services’ temporarily from Biocon-Limited as part of the business-sale agreement acquiring enzymes and additive bu
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