CESTAT Rulings
CESTAT Allahabad allows appeals in favour of Revenue regarding levy of service tax on tours for Haj & Umrah post introduction of Negative List concept for levy of service tax (i.e. from July 01, 2
...View More CESTAT Delhi holds that personal penalty u/s 114AA of the Customs Act cannot be imposed on a manufacturer's proprietor for misdeclaring machinery’s manufacturing year to obtain EPCG licenses fro
...View More CESTAT Delhi quashes the order vide which CENVAT credit of service tax availed by assessee on the basis of (i) challans deposited with the Comptroller and Auditor General, and (ii) invoice containing
...View More CESTAT Chandigarh sets aside service tax demand under the head ‘manpower recruitment or supply agency’ service for setting up of Hydro Electric Power Project on finding that supply of manp
...View More CESTAT Chandigarh holds that where the assessee (Sun Pharma Medication Pvt. Ltd) has paid all the duty and interest before the issuance of SCN, the SCN itself should not have been issued; States that
...View More CESTAT Chennai upholds the classification declared by assessee for certain electrical machinery parts and accessories cleared to Railways under Chapter 86 (CETH 86079100) of Central Excise Tariff Act,
...View More CESTAT Chennai dismisses a bunch of appeals to uphold the customs duty demand along with confiscation of imported goods and penalty, finding that assessee failed to fulfill export obligation under EPC
...View More CESTAT Allahabad upholds refund rejection on cell batteries on the ground that assessee failed to prove that the burden of excise duty paid by them was not passed on to their customers; Assessee, manu
...View More CESTAT Kolkata directs Revenue to grant interest on refund of excess duty paid by Vedanta Ltd. (earlier known as Sesa Goa Ltd./Sesa Sterlite Ltd.)on export of iron-ore due to error is assessment of sh
...View More CESTAT Hyderabad denies exemption to Assessee, being sub-contractor, providing site formation and excavation services to principal contractors involved in execution of construction of dams post negati
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