CESTAT Rulings
CESTAT Hyderabad sets aside demand on assessee (an Emergency Management Research Institute), managing and operating a fleet of ambulance for Andhra Pradesh government rendering comprehensive ‘Em
...View More CESTAT, Kolkata holds that “the service recipient…is not allowed to question the classification adopted by the service provider” in order to claim that service tax collected by the
...View More CESTAT Mumbai sets aside the demand of differential duty on the import of ‘quicklime’, holding that “imported goods ‘quicklime’ would be appropriately classifiable under
...View More CESTAT Chennai upholds assessee’s classification of ‘Sweet Pearl P200’ Maltitol Powder, a sugar substitute used in a variety of food under CTH 2905 as opposed to Revenue’s recl
...View More CESTAT Chennai holds that manufacturer of ‘Blend of Critical Processed Materials’ (BCPM) for supply to Women Industrial Co-op Societies (WCS) for facilitating manufacture of ‘Complem
...View More CESTAT, Chandigarh rules that that the advertisement/publicity expenses incurred by the dealers of Suzuki Motorcycle India Pvt. Ltd. (Suzuki/Assessee) on their own accord, is not to be included in the
...View More CESTAT Allahabad allows assessee’s appeal, determines that, there is no fault when CENVAT credit related to SEZ unit is utilized by non-SEZ unit covered under a centralized registration; Referri
...View More CESTAT Mumbai, in appeal by a Realtor (Kanakia Spaces/Assessee) allows refund of service tax paid on cancelled bookings while categorically holding that “credit/refund of the excess service
...View More CESTAT, Ahmedabad holds that freight charges for delivery at customer's place is not includible in transaction value of excisable goods cleared on FOR basis where transportation charges collected from
...View More Chennai CESTAT holds that data retrieved from electronic items like pen drive and laptop (seized earlier during investigation proceedings against another company) as ‘not admissible’ due t
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