CESTAT Rulings
CESTAT Kolkata holds that after assessee fulfilled its export obligation (EO) under the Advanced Authorization (AA), obtained an Export Obligation Discharge Certificate (EODC) from DGFT, confirming a
...View More CESTAT, Mumbai allows Assessee’s appeal dropping the demand on reimbursable expenditure incurred on behalf of group companies by harping on the crucial facet of providing or agreeing to provide
...View More CESTAT Delhi quashes rejection of refund claim on twin grounds of ‘limitation’ and absence of ‘unjust enrichment’ as amount involved is towards the credit; Assessee paid servic
...View More CESTAT Chennai holds that despite assessee initially paying the tax under ‘Consulting Engineer’ service after self-assessment, it “will not bar them from challenging the same, m
...View More CESTAT Delhi holds that providing vehicle/trailers on hire to Goods Transport Agencies (GTAs) is “out of scope of the service tax net” as same is “transfer by way of hire/rent of his
...View More CESTAT Delhi upholds the order of Commissioner (A) rejecting the appeal of assessee on ground of delay where delay in filing the appeal was more than 12 months from the date of receipt of order-in-ori
...View More CESTAT Delhi sets aside the order of Commissioner (A) which denied the exemption benefit as per Notification No. 12/2012-CE (as amended by Notification No. 12/2013- CE) to the assessee-manufacturer wh
...View More CESTAT reverses revenue’s re-classification of ‘Stainless Steel tube fitting – Tees, Crosses’ from CTI 7307 29 00 to CTI 7307 22 00 citing that the later is a fitting heading;
...View More CESTAT Chennai permits Hyundai-Motors (Assessee) to avail credit on services relating to road side assistance (RSA) provided to customers in the event of a breakdown as the “…cost of RSA
...View More CESTAT New Delhi allows PVR’S(Assessee) appeal challenging the levy of service tax on sale of food/beverages by PVR inside multiplexes and theatres; Dropping a demand of more than Rs 24.91 Crore
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