CESTAT Rulings
CESTAT Mumbai drops demand against the Indian branch offices of the Standard Chartered Bank (SCB/Assessee) on funds received from the head office (HO) situated in UK allotted towards executive and gen
...View More CESTAT Delhi holds that assessee reversing the CENVAT credit in Tran-1 after initially transferring it, will be considered as a valid reversal for fulfilling the condition under para 2(h) of Notificat
...View More CESTAT Delhi allows assessee’s appeal, refuses to confirm service tax demand on hiring of reach stackers to Container-Corporation (CONCOR) by classifying the same as ‘cargo-handling-servic
...View More CESTAT Kolkata sets aside enhanced penalty on finding that non-submission of documents required for finalisation of provisional assessment is because of various appeals pending before the Tribunals an
...View More CESTAT Delhi in issue relating to availment of CENVAT credit on Dumpers/Tippers, upholds the demand of CENVAT credit and the interest thereon for the normal period, while setting-aside penalty; Findin
...View More CESTAT Delhi upholds order rejecting refund claim with respect to excess CVD paid at the time of import of mobile phones in 2014 on the ground of admissibility, bar of unjust enrichment as well as &ls
...View More CESTAT Delhi refuses to entertain an appeal against the order of the Appellate Tribunal, Delhi Sales Tax Act, asserting that the same is not an order passed by the Appellate Tribunal under the CST Act
...View More CESTAT Delhi holds that the relevant date for grant of interest on delayed payment of duty drawback is after the expiry of 1 month from the date of issue of ‘let export order’ at rate prov
...View More CESTAT Delhi holds that service tax cannot be demanded for the pre-negative list period without classifying the service; Quashing the demand on services of construction of road by assessee as a sub-co
...View More CESTAT Delhi upholds revenue’s re-classification of “Search Lights” under CTH 9405, affirming that assessee has misclassified the goods under CTH 8511090, thereby confirming the dema
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