CESTAT Rulings
CESTAT Mumbai holds that services rendered by assessee to its overseas entities clearly qualify to be export, eligible for refund, explains that “an activity between only two parties cannot
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CESTAT, Chandigarh holds that activity undertaken by the Assessee of printing photographs on plain printing paper and thereafter binding them and selling them as photo books amounts to manufacture a
...View More CESTAT New Delhi holds that once the goods are granted out-of-charge and cleared for home consumption, the bill of entry cannot be re-assessed under Section 17(5) of the Act and the only option with t
...View More CESTAT Kolkata sets-aside disallowance of CENVAT credit on ‘sales commission’ on finding that sales commission has a direct nexus with the sales of product, which in turn is related t
...View More CESTAT Mumbai sets-aside the demand of Rs. 135 cr (approx) alongwith interest and equivalent penalty raised against ICICI Lombard General Insurance (assessee) on account of denial of CENVAT credi
...View More CESTAT, New Delhi grants immunity under the Voluntary Compliance Encouragement Scheme, 2013 (VCES), on finding no substantial mis-declaration in assessee's declaration; Sets aside service tax imposed
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CESTAT, Ahmedabad rules that activity of producing excisable goods on behalf of Principal Manufacturer [Gharda Chemicals (GCL)] under an agreement in own plant, amounts to manufacture
...View More CESTAT Ahmedabad holds that the amount collected by the dealer of electronic and telecom equipment, from their customers against as “activation charges” of equipment/ software features are
...View More CESTAT Delhi holds that any amount paid (pre-deposit) in excess of amount payable as determined by Designated Committee (DC) under SVLDRS, 2019, is non-refundable; Finds no justifi
...View More CESTAT Mumbai deletes demand under ‘video production agency’ service, rejects Revenue’s stance that various activities relating to ‘visual effects’ and 3D
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