CESTAT Rulings
CESTAT, Mumbai dismisses Revenue’s appeal alleging over-valuation of imported goods by Adani Power, holds that such assertion hasn’t been established thus, the order doesn’t call for
...View More CESTAT Chennai sets-aside demand under reverse-charge mechanism (RCM) under category of ‘management, maintenance or repair’ (MMR) service against assessee [Dassault Systemes (DS) Simulia P
...View More CESTAT Chennai holds that “the TDS is a tax obligation which can never partake the character of value or consideration for the transaction or of the goods or of services.”; Thereby, d
...View More CESTAT, Ahmedabad holds that in absence of difference in quantity of Petroleum Goods at loading and unloading stage and when the negligible variation is only due to temperature difference, there is ab
...View More CESTAT Ahmedabad allows CENVAT credit of service tax paid erroneously under ‘reverse charge mechanism’ (RCM) on intellectual property right (IPR) services; Notes t
...View More CESTAT Hyderabad rejects the refund of Krishi Kalyan Cess (KKC) worth Rs, 5 lakhs paid on services received for manufacturing (viz. transportation of goods, Manpower supply-recruitment, maintenance an
...View More CESTAT Hyderabad holds that instrument – ‘I Stat System’ along with cartridges, etc. used for analysis of various parameters of blood is prima-facie a ‘bloo
...View More CESTAT Chennai dismisses assessee’s appeal, holds that intimation of option for availment of credit on common input services used for
...View More CESTAT Ahmedabad sets-aside order raising demand of CENVAT credit in respect of services supplied to Jammu & Kashmir (J&K) and Special Economic Zone (SEZ) unit/developer; Holds that, Rule
...View More CESTAT Chennai quashes service-tax demand on repair and maintenance work carried out by Assessee on rig/drill ship in the non-designated area; (NDA); Notes that, Assessee, engaged in Management, Maint
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