CESTAT Rulings
CESTAT Allahabad allows Assessee’s appeal by way of remand against Commissioner’s rejection of appeal solely on Assessee’s failure to make mandatory pre-deposit in terms of Section 3
...View More CESTAT Chennai sets aside the demand of duty and penalty despite the importer admitting to fabricating invoices and bills of lading to evade tax w.r.t. goods mis-declared as 100% Cotton Woven fabrics
...View More CESTAT Allahabad finds no justification for adjourning the matter beyond three times which is the maximum number statutorily provided u/s 35C(1A) of Central Excise Act, 1944; Thus, dismisses Assessee&
...View More CESTAT Chandigarh rules that business promotion/support and marketing service under an agreement to JDS Unionise Corporation, USA (JDSU USA) do not qualify as intermediary service pre- October 2014, a
...View More CESTAT Delhi upholds extended period demand of duty, penalty and interest against assessee who purchased fraudulent re-registered license/duty scrips without verifying genuineness of duty-credit scrip
...View More CESTAT Chennai quashes extended period demand raised by re-classifying construction service under Works Contract Services (WCS) when service tax was discharged by assessee for the period April 2009 to
...View More CESTAT Ahmedabad upon observing that main issue i.e. whether goods described as broom sticks in the Bill of Entry (BoE) are also classifiable under the description “Muddhas made of sarkanda, Bro
...View More CESTAT Delhi dismisses Revenue’s appeal against order of Commissioner that allowed assessee to take CENVAT credit on Sugar cess by placing reliance on Karnataka HC verdict in Renuka Sugar, rejec
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CESTAT Chennai's (Third Member), sets-aside the service tax demand under Business Auxiliary Service (BAS) on incentives/discounts received by assessee (an IATA Agent) for buying and selling cargo
...View More CESTAT Bangalore extends benefit of exemption of Notification No. 153/1994 on imported aircraft parts meant for repair/overhaul of aircraft engines received from abroad by clearing them under ex-bond
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