CESTAT Rulings
CESTAT Delhi holds that,“Substantial benefit cannot be denied merely on account of procedural infractions in absence of any allegation with respect to eligibility of service as an input service.
...View More CESTAT Delhi allows Resonance Eduventures to take CENVAT credit on advertising agency service it received for promoting its activities in print media, as advertising services can be considered as inpu
...View More CESTAT Delhi considering the confusion regarding the concept of Work Contract involving the transfer of goods during the period of dispute, holds that “Any short payment of tax during the said p
...View More CESTAT Delhi quashes order confirming customs duty on import of CD-ROMs under Export Promotion Capital Goods (EPCG) License citing “custom authorities had no jurisdiction to issue the show cause
...View More CESTAT Delhi upholds the orders of lower forums that assessee importing “ELISA Test Kits for food testing” is not eligible to claim exemption, finding that same cannot be treated on par wi
...View More CESTAT Chennai holds that supply of packing material by Volvo to assessee for transporting goods manufactured by assessee like break, assemblies, parts of motor, vehicles etc, do not constitute the se
...View More CESTAT Chennai holds that fortuitous use of brand name similar to others or where the brand name belonged to others is not a bar for SSI (Small Scale Industries) exemption under Notification No. 8/200
...View More CESTAT Delhi quashes order seeking to recover CENVAT credit, service tax demand as also interest and penalty on payment made to commission agents on export of goods for period under dispute (September
...View More CESTAT Delhi holds that Assessee, a Ex-Servicemen Welfare Co-operative Society providing manpower recruitment services, is eligible for benefit under Notification No. 30/2012 (Notification) which exem
...View More CESTAT Chennai dismisses Revenue’s appeal, upholds the Commissioner (A)'s order refunding the assessee 10% excess duty paid on Split AC imports, as increased by Notification No. 67/2018, during
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