CESTAT Rulings
CESTAT Bangalore sets-aside the recovery of CENVAT credit availed by Bharat Petroleum Corp Ltd (Assessee) on duties discharged on components and parts used to erect and commission ‘capital goods
...View More fassessee as a CHA;CESTAT Ahmedabad allows exemption benefit to assessee as a Cargo Handling Agent (CHA) registered under 'Port Service' for handling/ supervision/ survey of agriculture produce within
...View More CESTAT, Bangalore quashes order rejecting partial refund claim of Assessee (iron-ore exporter) on premise that same was filed within 60 days from the end of the quarter in whi
...View More CESTAT Bangalore disapproves ‘severe financial crisis’ as a reasonable cause for non-payment of service tax even though collected from the customers but not deposited with the Government,
...View More CESTAT Delhi upholds order classifying manual breast pump under CTH 39269090; While assessee filed Bill of Entry for import of Manual Breast Pump by classifying it under CTH 9018, Department classifie
...View More CESTAT Ahmedabad holds that ‘Hair Transplant’ is a cosmetic surgery and liable to service tax levy under the category of ‘Cosmetic and Plastic Surgery Services’ u/s 65(105)(zzz
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CESTAT Ahmedabad quashes the demand of service tax observing that transfer of technical know-how and patent was in pursuance to slump sale and not by way of providing the service; Hold
...View More CESTAT Hyderabad holds that education cess (EC) and secondary and higher education cess (SHEC) are to be taken and utilized for the purpose of payment, respectively, of the said Cesses only; Thereby,&
...View More CESTAT, New Delhi quashes order levying service tax on re-instatement interest collected by Max Life Insurance on delayed payment of premium by the policy holder to reinstate a lapsed policy; Holds th
...View More CESTAT Mumbai grants refund of unutilized amount lying in the Personal Ledger Account (PLA) which could not be utilized due to introduction of GST, holds that said amount “is not duty” and
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