CESTAT Rulings
CESTAT Ahmedabad drops demand of Service Tax imposed on trade discounts and incentives given by Tata-Motors Ltd. (TML) to the Assessee-Dealer classifying the transaction to be a ‘sale’ and
...View More CESTAT Mumbai allows twin appeals filed by Citizen Credit Co-op Bank (Assessee) permitting CENVAT Credit availment of service tax paid on deposit insurance to ‘Deposit Insurance and Credit Guara
...View More CESTAT Kolkata holds that the extended period of limitation is not invokable to raise service tax based on the discrepancy between the ST-3 return and the balance sheet, Profit & Loss Account and
...View More CESTAT Ahmedabad in favour of Reliance Industries Ltd (assessee), holds that after the “final assessment order which is undisturbed attained finality and refund has arisen out of such orde
...View More CESTAT Chennai in a batch of appeals sets aside rejection of refund claim on activity of sterilization on finding that the interpretation adopted by Revenue by taking into account ‘pre or post e
...View More CESTAT Kolkata quashes the charge of clandestine clearance and suppression against a manufacturer (of Cable Filling Compound) availing credit on the return of goods/input returned for deficiency, afte
...View More CESTAT Kolkata upholds the classification of Personnel Carrier Mining Service Vehicle under CTH 84295100 and of Dump Truck (Underground mining) under CTH 84295900; Dismisses differential duty demand @
...View More CESTAT Bangalore sets aside demand for service tax on ‘works contract services’ to Special Economic Zone (SEZ) along with penalty but remands for re-determination of duty for ‘only&r
...View More CESTAT Ahmedabad sets aside service tax demand on intrinsic value of rent for accommodation provided by ONGC (assessee) to the security service provider CISF; Holds “the intrinsic value of the r
...View More CESTAT Ahmedabad finds Bossh Technology India Ltd (assessee) eligible for the concessional duty rate benefit on the import of 37 parts for manufacturing LED Television, observing that all the items ar
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