CESTAT Rulings
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
...View More CESTAT Kolkata grants relief to the Assessee rendering “Filling of ash at different low lying area and widening of cess along MGR track of Rly” to NTPC as works contract as opposed to Reve
...View More CESTAT Kolkata allows refund of unutilized CENVAT credit to Assessee engaged in construction of residential buildings, on surrender of service tax registration post cessation of taxable services;Inter
...View More CESTAT Kolkata exonerates Assessee from payment of service-tax under RCM on receipt of transportation services through hired vehicles noting absence of issuance of consignment notes by the transporter
...View More CESTAT Mumbai sets aside order confirming central excise duty demand at the rate of 110% on clearance of excisable goods (M.S. Ingots) by assessee to its associated company, finding that Department ha
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