CESTAT Rulings
CESTAT Ahmedabad holds that installation of ‘thermal insulation’ is covered under the definition of “Works Contract Service”, accordingly eligible to benefit of 67% abatement f
...View More CESTAT, Delhi holds that the activity of renting of phars/tin sheds/shops for marketing/trading of flowers etc. by the traders is taxable under the category of renting of immovable property; Therefore
...View More CESTAT, Chennai allows Assessee’s appeal to avail refund of Rs.16,93,074 on the service tax paid under reverse charge mechanism w.r.t input services availed on export of IT services; Revenue has
...View More CESTAT Ahmedabad quashes demand against cricketers, Irfan Pathan and Yusuf Pathan under the head of ‘Business Support Service’ (BSS) w.r.t. fees received from cric
...View More CESTAT Chennai rules that mere 100% inspection of imported ‘Heavy Melting Scrap’ on submission of Pre-Shipment Inspection (PSI) certificate issued by a
...View More CESTAT, New Delhi upholds Revenue’s stance classifying imported goods i.e. Magnetic Iron Cores under 8511 90 00 as child part of spark plugs; Referring to the two disputed entries 8505 pertainin
...View More CESTAT Delhi sets aside order confirming interest on late payment of National Calamity Contingent Duty (NCCD) upon noticing tobacco manufacturer’s willingness to deposit NCCD as also inaction on
...View More CESTAT directs authorities to refer to GST Circular clarifying on 'liquidated damages' for deciding the taxability of disputed issue pertaining to recoveries made from employees/trainees for breach of
...View More CESTAT Delhi sets-aside confiscation of re-imported petroleum coke on finding that the export in this case was made through shipping bill (SB) before the date of restriction imposed; Assessee-exp
...View More CESTAT, Ahmedabad allows exporter-assessee to avail CENVAT credit on input services of pre-shipment and terminal handling charges received after the Let export order (LEO) in respect of
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