CESTAT Rulings
CESTAT, Hyderabad upholds demand on amount collected as ‘tuition fees’ by Assessee providing taxable service of Commercial Coaching for competitive examinations, finds that demand of servi
...View More CESTAT Delhi sets aside twin grounds allegations for forfeiture of whole amount of security deposit and imposition of penalty under Courier Import Export (Electronic Declaration and Processing) Regula
...View More CESTAT, Ahmedabad sets aside impugned Orders which held that Oil inside the Bunker Tanks in engine rooms of imported vehicles are to be assessed to duty under CTH 2710, rules that such Oil imported fo
...View More CESTAT Delhi dismisses Revenue’s appeal against Order-in-Original sanctioning refund of excess additional duty of customs paid to Assessee; Remarks, “We are surprised as to
...View More CESTAT Ahmedabad holds that there is no taxability on Maintenance Charges collected by State Industrial Development Corporation from the industrial plot owners; Finds that present matter is no longer
...View More CESTAT Mumbai allows Jawaharlal Nehru Port Trust (JNPT/assessee) to take CENVAT Credit of service tax paid on servicing of toilets located in Port User Building; Revenue had denied
...View More CESTAT Chennai upholds the demand of service tax as an 'outdoor caterer" vis-a-vis assessee supplying coffee/tea/milk (non-alcoholic beverages) to its clients at their place even though assessee remit
...View More CESTAT, Mumbai holds that “Engineering Design & Drawings” of various models imported by the Assessee for the purpose of manufacturing of Wind Turbine Generator are not leviable to serv
...View More CESTAT dismisses Revenue's appeal, holds that, in absence of any consideration, corporate guarantee provided by Edelweiss Financial Services Ltd on behalf its subsidiaries located within and outside I
...View More CESTAT Delhi rejects Revenue’s contention that discovery of material facts after scrutiny or audit means the assessee has suppressed facts with an intent to evade payment of duty; CESTAT ru
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