CESTAT Rulings
CESTAT Bangalore refuses to classify e-learning content developed and supplied by the Assessee to its counterpart in USA as ‘Online Information and Database Access or Retrieval Service (OIDAR)&r
...View More CESTAT Ahmedabad dismisses Revenue’s appeal, upholds Commissioner’s order that dropped the demand of service tax on a sub-contractor (assessee) who constructed residential complexes for Go
...View More CESTAT Ahmedabad quashes imposition of Central Excise Duty demanded in lieu of Customs duty on imported goods obtained duty free, cleared to Domestic Tariff Area (DTA) units from Assessee’s
...View More CESTAT Ahmedabad holds that the activity of mixing of bought out of Fine Crumb Rubber with 5 % sulphur /yellow powder and 2% Finawax C does not amount to manufacture of new excisable goods,&
...View More CESTAT Chennai while conceding that Assessee incorrectly availed CENVAT credit of service- tax paid erroneously on reimbursements from overseas entity, drops demand by allowing Assessee’s appeal
...View More CESTAT Delhi allows a bunch of appeals by setting-aside recovery of service-tax component on ‘commission’ received from airlines under the category of “Air Travel Agent Ser
...View More CESTAT Chennai holds that imported compressors used in car air-conditioning (AC) units (declared in Bill of Entry as s ‘COMPR & CL ASY A/C) are correctly classifiable und
...View More CESTAT Chandigarh allows appeal filed by Assessee who was denied benefit of exemption from payment of Countervailing Duty (CVD) on imported goods under Notification No. 30/2004-CE dated 09.07.2004; Gr
...View More CESTAT Ahmedabad sets-aside orders denying benefit of concessional rate of central excise duty to 100% EOU (Assessee) on clearance of by-products like Ammonium Carbonate Liquor and Ammonium Sulph
...View More CESTAT Chandigarh grants refund of Rs 2.53 Crores arising due to erroneous reversal of CENVAT Credit on services to SEZ unit arising out of misconception of Rule 6(6A) of the CENVAT Credit R
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