CESTAT Rulings
CESTAT Delhi rules that the difference in figures reflected in ST-3 returns filed by the Assessee and Form 26AS filed under Income Tax Act cannot be the basis for raising service tax demand without ex
...View More CESTAT Delhi rules that fee paid by India Yamaha Motor (assessee) to its parent entity in Japan in lieu of ‘corporate guarantee’ given by later would not be taxable under ‘Bank
...View More CESTAT Delhi upholds service tax demand against Assessee on commission received for advisory provided to Adarsh Adarsh Credit Cooperative Society Ltd. (ACCSL),a defunct ponzi scheme,&nb
...View More CESTAT Mumbai quashes excise-duty liability on trade discount offered by Mahanagar Gas Ltd. [MGL/assessee] to Brihanmumbai Electric Supply and Transport (BEST), a bulk buyer of Compressed Natural Gas
...View More CESTAT, Delhi sets-aside order denying refund of service tax paid on “works contract services” provided by the Assessee to Govt. local or Govt. authority under contract/agreement, which se
...View More CESTAT Chennai holds that Revenue cannot re-determine MRP of laptops imported by Acer India (assessee) for supplying to Electronics Corporation of Tamil Nadu Limited (ELCOT) for free distribution to s
...View More CESTAT Ahmedabad holds that mere repacking of unmanufactured, and unprocessed tobacco without lime tube under a brand name (Suresh Tamakhu in this case) does not amount to ‘manuf
...View More CESTAT Allahabad allows Dish TV appeal against the order for recovery of interest to the tune of Rs 6.3 crores for availing full CENVAT credit on Set Top Boxes (STB); Holding that STBs satisfy the def
...View More CESTAT Ahmedabad dismisses appeal against order of the Commissioner of Customs dropping the demand of Customs duty on ‘insulated boxes’ used for carrying vaccines imported by cold chain eq
...View More CESTAT, Hyderabad dismisses assessee's appeal, rules that when there is no provision in the law either under the CENVAT Credit Rules, 2004 or in Central Excise Act to allow cash refund for unclaimed/a
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