CESTAT Rulings
CESTAT Delhi holds that "service tax could not have been levied on the notional interest calculated by the department on the interest fee security deposit collected" by the assessee, quashes dema
...View More CESTAT Delhi in respect of amount deposited during investigation/adjudication holds that once the demand is set aside, entire amount obtains the character of pre-deposit liable to be refunded und
...View More CESTAT Mumbai sets-aside order rejecting monetization of accumulated CENVAT credit to the tune of Rs. 40 lakhs approximately as on July 01, 2017; Assessee is a service provider wh
...View More CESTAT Mumbai observes that software supplied electronically through internet is not excisable good thus its value could not have been added for the purpose of computing aggregate value of goods
...View More CESTAT Ahmedabad rules that invocation of the extended period of limitation to raise demand is not justified where the assessee held a belief that they are not liable to discharge service tax; In the
...View More CESTAT Chandigarh (Larger Bench) vide a majority of 2:1, holds that “refund of service tax is maintainable in the absence of any challenge to assessment or self assessment in appeal under t
...View More CESTAT, New Delhi holds that Point of Taxation in case of change in effective tax rate is to be determined as per Rule 4 of Point of Taxation Rules, 2011 (POTR), allows appeal filed by&
...View More CESTAT Chennai sets aside differential duty demand of Rs. 5 crores approximately on finding that Tamil Nadu Civil Supplies Corporation is not an ‘institutional consumer’ for the purpose of
...View More CESTAT Ahmedabad remands the matter on dutiability of purified/ graded Hydrogen gas and existence of related party transactions, for deciding afresh while dismissing Revenue’s appeal for decisio
...View More CESTAT Chandigarh allows assessee's appeal, holds that waste, gums, fatty acids, etc. arising during the course of manufacture of vegetable oils are eligible for excise duty exemp
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