CESTAT Rulings
CESTAT Delhi partially allows appeal by GAIL Training Institute (assessee) against denial of CENVAT credit, holding that credit for training of GAIL employees by external institutes is inadmissible as
...View More CESTAT Delhi sets aside the FOB value re-determination by the Addl. Commr., holds “Customs Act and Rules cannot be applied to re-determine the FOB value”; Asserts that Customs officer, bei
...View More CESTAT Mumbai sets aside order confirming recovery of accumulated CENVAT credit under rule 14 of CCR, 2004 on Future Generali India Life Insurance (assessee) to the extent attributable to insurance se
...View More CESTAT Delhi holds that works contract for road construction within residential complex/commercial premises is not exempted from service tax exemption under Notification No. 25/2012; Considering that
...View More CESTAT Delhi upholds the revocation of courier license under Courier Imports and Exports (Clearance) Regulations, 2010 (CIER, 2010) and forfeiture of security deposit, citing violations of Regulation
...View More CESTAT Delhi holds that benefit of Area-Based Exemption Notification cannot be denied for a small parcel of land (Khasra) falls outside notified area since production/manufacturing is carried in a maj
...View More CESTAT Delhi allows appeal filed by Assessee against demand of differential central-excise duty raised on account of inclusion of notional cost of drawings and designs supplied free of cost (FoC) by M
...View More CESTAT (Ahmedabad), by 2:1 majority, dismisses Revenue’s appeal and upholds the order passed by Adjudicating authority, wherein demand for service tax was dropped on the ground that 85% of total
...View More CESTAT Chennai quashes service tax levy on assessee for construction of educational institutions citing ‘binding’ 2004 Circular which clarifies certain issues relating to applicability of
...View More CESTAT Kolkata quashes the demand of differential excise duty, interest and penalty on assessee for clearance of clinker cement to sister units for captive consumption and paying duty as per Rule 8 of
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