CESTAT Rulings
CESTAT Chandigarh holds that weighment done by Food Corporation of India to ensure the declared quantity of grains supplied by agencies cannot be said to be a service, leave alone Business Auxiliary S
...View More CESTAT, Chandigarh upholds order imposing service tax on charges collected by the Assessee (a Service Station of Bajaj Auto) from all customers who purchased Bajaj Products under a scheme launched by
...View More CESTAT Chandigarh allows Hero Motocorp (assessee) to take CENVAT credit on ‘helmet locks’ supplied along with Motorcycles; Rules that ‘helmet locks’ required to be supplied wit
...View More CESTAT Ahmedabad upholds dropping of demand against Ultratech Cement Ltd (assessee) on clearance of cement from factory to SEZ developers without payment of excise duty under bond/LUT;
...View More CESTAT Delhi sets aside confiscation of shawls on finding that “prosecution is nothing but an outcome of presumption and surmises.” and holds reports as ‘insufficient’ to arriv
...View More CESTAT Ahmedabad rules that no service tax on handling and forwarding charges can be demanded when there is sale of goods and VAT is paid on said charges by automobi
...View More CESTAT Ahmedabad rules that excess excise duty paid on quantity discount extended from depot is “clearly refundable” where “no discount was involved&rdq
...View More CESTAT Kolkata quashes service tax demands imposed on Assessee for execution of a works contract service for supply of machineries under the head “Erection, Installation & Commissioning
...View More CESTAT, Mumbai directs release of seized gold on noting the established fact that the owner, has not been issued with notice of intent to confiscate goods seized from its possession and many moons bey
...View More CESTAT Delhi holds that earphones CX 275s (having microphones) imported by an audio company offering headphones, headsets, etc. is eligible for benefit of exemption Notification No. 57/2017-Cus as ame
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