CESTAT Rulings
CESTAT Mumbai upholds order-in-appeal truncating assessee’s eligibility to claim refund of service tax paid on ‘export of service’ to overseas clients, based on finding that, non-com
...View More CESTAT Mumbai sets-aside demand of 5% or 6% on sale value of exempted waste/by-products generated during sugar/molasse manufacture (Press mud & Boiler Ash) as per amended Rule 6(3)
...View More CESTAT New Delhi holds that freight cost separately charged in the invoices are not includible in assessable value of liquid carbon dioxide (CO2) sold at the time of clearance from factory, relies hea
...View More CESTAT, Mumbai sets-aside order holding service provider (assessee) ineligible for credit on capital goods i.e. tippers where assessee sought registration on Oct 3, 2008 under mining service (made tax
...View More CESTAT Delhi upon noticing that matter pertains to “town seizure”, sets-aside confiscation and penalty imposed alleging smuggling in contravention of the various restrictions/prohibitions
...View More CESTAT, New Delhi upholds duty liability and consequent penalty against an importer invoking extended period of limitation where fake/forged licences/scrips were used to clear goods, remarks, "fraud v
...View More CESTAT Delhi allows refund of interest component of pre-deposit which was not deducted till stages of SVLDRS Form No. 2 and SVLDRS Form No. 3; Adjudicating Authority rejected the refund claim on the g
...View More CESTAT Kolkata allows refund of service tax paid on warehousing services which was wrongly deposited, rules that “Section 11B would not be a bar for the assessee to claim refund of tax paid unde
...View More CESTAT Delhi allows refund of CENVAT credit accumulated on clearance of excisable goods for export during the erstwhile excise regime; Notes that assessee’s (manufacturer of Sheet Metal Com
...View More CESTAT, Mumbai holds that conducting educational colloquiums (seminars) to inspire distributors as well as prospective distributors to work for promotion of Amway products is not taxable as
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