CESTAT Rulings
CESTAT Delhi holds that “…the parking constructed next to a historical site cannot be considered as commercial in nature” while dismissing Revenue’s cross appeal challenging d
...View More CESTAT Delhi, while deciding a refund claim where the assessee had passed on the burden of service tax to the service recipient, and the recipient had furnished a No Objection Certificate for Assessee
...View More CESTAT Delhi holds that the grant-in-aid received by the Daawat Foods Ltd (Assessee) was merely a reimbursement of the expenditure already incurred for setting up rice milling plant and not a consider
...View More In a judgment of critical importance for auto components sector, CESTAT Delhi sets aside the order of the Commissioner of Customs, issued in extended limitation period, raising a demand of Rs. 55 cror
...View More CESTAT Mumbai allows UltraTech’s appeals and holds that valuation of cement cleared to captive RMC units on stock transfer basis is to be determined under Rule 8 of the Central Excise Valuation
...View More CESTAT Hyderabad holds “…the definition of ‘input service’, prior to 01.04.2011, is of widest amplitude, as held by Hon’ble Bombay High Court in the case of Coca Cola In
...View More CESTAT Hyderabad partly allows the appeal by Bharat Heavy Electric Ltd (BHEL/Assessee) and restricts CENVAT credit demand to Rs. 21.15 lakh on misappropriated nickel, setting aside higher demand of Rs
...View More CESTAT Ahmedabad allows Assessee’s appeal and sets aside demand of around Rs. 5.86 crore along with interest and penalty, holding that restriction on simultaneous availment of Status Holder Ince
...View More CESTAT Delhi partly allows Assessee’s appeal and dismisses Revenue’s cross appeal in a service tax dispute arising from execution of contracts for construction of EWS houses, community hal
...View More CESTAT Kolkata holds tahat sizing of coal i.e., segregation of run-of-mine coal from stones, crushing and then sizing are per desired requirement of purchasers, amounts to ‘manufacture of coal&r
...View More
 (1).PNG)
