CESTAT Rulings
CESTAT Ahmedabad quashes service tax demand on the provisions of erection, commissioning and installation of the textile machinery at the customer’s site, finding that same forms part of the &ls
...View More CESTAT Kolkata dismisses the appeal of a merchant exporter (Assessee) who, between 2010-11 and 2013-14, imported Bangladeshi B-twill Jute bags and falsely claimed export incentives (DEPB/Drawback) by
...View More CESTAT Bangalore accepts classification of ‘Zero Air’ by Revenue, holding that ‘Zero Air’ is ‘Synthetic Air’ and not ‘Compressed Air’ under Chapter Sub-
...View More CESTAT Mumbai (Third Member) rules that the person who bears the service tax (service recipient) can file for a refund within their jurisdiction, and the Revenue cannot insist the filing at the servic
...View More CESTAT sets aside the decision of Commissioner holding buyer’s premises as “place of removal”; Noting that SC decision “covers all the aspects of this issue”, holds that
...View More CESTAT Kolkata upholds rejection of application for fixing special rate of duty on the ground of being time-barred; Goes by conditions in Notification No. 20/2007 dated April 25, 2007 and clarifies th
...View More CESTAT Mumbai permits refund of CENVATcredit of service tax paid on booking amounts received from customers on cancelled residential flats; Notes that
...View More CESTAT Ahmedabad quashes orders rejecting proof of export premised on failure to present quadruplicate copy of invoice (four copies of invoice) noting that “production of original and duplicate
...View More CESTAT Ahmedabad remands the issue Rs.156 crore duty demand along with penalty on Gutka manufacturer (assessee) for ‘clandestine manufacture and clearance’ to Adjudicating Authority, findi
...View More CESTAT Chandigarh partly allows Assessee’s appeal, refuses to invoke extended period of limitation owing to uncertainty in the law relating to imposition of Service-tax on ‘adda fees&rsquo
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