CESTAT Rulings
CESTAT Kolkata allows CENVAT credit of service tax availed at factory by Assessee (Usha Martin) in respect of input services received at captive iron-ore and coal mines,&
...View More CESTAT Chennai dismisses Revenue’s appeal questioning the benefit of exemption of Basic Customs Duty (BCD) availed by the Assessee on import of rotor blades [Wind Operated Electricity Generator
...View More CESTAT Chennai rules that rendering bouquet of services relating to procurement and supply of goods for which consideration is only payable by foreign service recipient cannot be classified as interme
...View More CESTAT Mumbai observes that “demand of Service Tax merely on the basis of difference between the figures indicated in the Balance Sheet and ST-3 Returns do not legally sustain” and sets-as
...View More CESTAT Kolkata upholds adoption of Import Parity Price (IPP) by Haldia Petrochemicals (assessee) for clearance of petrochemical goods in a&n
...View More CESTAT Mumbai sets-aside order revoking customs broker license (CBL), forfeiture of security deposit and penalty on finding charge of breach of regulation 10(d), 10(n) and regulation 1(4) of
...View More CESTAT Kolkata drops excise duty demand on intermediate excisable goods i.e. Residual Fuel Gas (RFG) [manufactured out of cracking Naphtha] cleared by Assessee (Haldia Petrochemicals) to HPL Co-genera
...View More CESTAT Delhi holds that the All Terrain Vehicles (ATVs) imported by Polaris India (assessee-importer) like ‘Ranger (non-electric) Vehicles’,‘Ranger (electric)’ and ‘Brutu
...View More CESTAT, Mumbai rules out taxability of value added services (VAS) related to assistance in procurement of rough diamonds from overseas supplier under Business Support Service&
...View More CESTAT, Mumbai quashes demand of excise duty on the clearance of essential spare parts (bought out items) of the goods by the Assessee, as not being sustainable on multiple grounds, sets aside impugne
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