CESTAT Rulings
CESTAT Chennai rules that “Tribunal at appellate stage cannot club the refund claims of different quarters and then consider the period of limitation”, thereby dispels assessee’s not
...View More CESTAT Ahmedabad drops demand towards credit reversal on input services of “Erection, Commissioning and Installation Services” provided by Assessee to National Hydroelectric Power Corporat
...View More CESTAT Delhi holds that reversal of credit under Rule 3(5B) of CENVAT Credit Rules, 2004 (CCR) is not required in case of making a general provision in the books of account for slow-moving/non-moving
...View More CESTAT Mumbai classifies ‘works contract’ service received by JSW Steel as new construction, more particularly, as ‘Original Works’; Examining each and every work order as agai
...View More CESTAT Delhi quashes demand raised by Principal Commissioner Service Tax, New Delhi on activities of assessee in Rajasthan and Chandigarh where they were separately registered; Observing that assessee
...View More CESTAT Delhi approves reversal of CENVAT credit by ‘manufacturer of urea’ (assessee) by reckoning value of ‘urea’ removed (as heavily subsidized by Notification No. 12/201
...View More CESTAT Ahmedabad holds assessee providing “Outdoor Catering Services” to factories beneficiary of service tax exemption as per Mega Exemption Notification, resultantly exempt from pay
...View More CESTAT Mumbai sets aside differential customs duty demand on import of ‘external/portable ‘hard disk drive’ of several makes and models by assessee (Lenovo India), cites settled law
...View More CESTAT, Chennai rules that debit note, which is incomplete, cannot be considered as a document specified in Rule 9 of CCR for claiming CENVAT Credit, upholds order rejecting refund claim; Notes that A
...View More CESTAT Delhi dismisses Revenue’s appeal against the Appellate Authority’s order quashing differential duty demand on ‘fire sprinklers’ imported as part of ‘fire protectio
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