CESTAT Rulings
CESTAT Kolkata quashes demand in the extended period w.r.t running of Amusement Park finding no willful suppression of facts to evade tax, as there was no allegation that the assessee collected servic
...View More CESTAT Kolkata rules that the processes of sizing and packaging of products like Ferro Manganese, FerroSilicoManganese, Hydrochlorofluorocarbons (FeMn/Fe-Si-Mn/HCFC) amount to ‘manufacture&rsquo
...View More CESTAT Bangalore drops demand of Service tax on physical and downloaded software imported and sold by Tally-India (Assessee), as the software satisfies all the attributes of being classified as &lsquo
...View More CESTAT Mumbai allows HDFC Bank’s appeal, ruling that insurance premium paid to Deposit Insurance Credit Guarantee Corporation [DICGC] and commission/brokerage paid to brokers for underwriting Go
...View More CESTAT Kolkata quashes the demand for service tax on the inclusion of free supplied materials in the assessable value, observing that since the works contract and invoices were raised before July 7, 2
...View More CESTAT Ahmedabad rejects Revenue’s classification of Assessee’s imported ‘calcite powder’ as ‘calcium carbonate’ under CTH 28365000, noting that the classification
...View More CESTAT Ahmedabad rules that service tax cannot be recovered twice on the same service upon which the service provider has already discharged the tax, even when the same was statutorily due from the se
...View More CESTAT Mumbai allows BPCL’s ( Assessee) appeal regarding the classification of 'Propylene (propene)' produced during the distillation of crude petroleum, by way of remanding the matter to origin
...View More CESTAT Delhi sets aside order directing Nokia (Assessee) to deposit sanctioned refund into consumer welfare fund (CWF) u/s-27 of Customs Act on the premise that, the incidence of duty has been passed
...View More CESTAT Bangalore upholds the demand of excise duty on 100% EOU’s unexplained shortages/waste of iron ore on grounds that neither the Development Commissioner nor the DGFT have fixed any SION nor
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