CESTAT Rulings
CESTAT, New Delhi quashes the order denying the benefit of exemption on spiral bound study materials without printed MRP provided by the Coaching Centre, holds that, “the circular by the CBEC ca
...View More CESTAT Ahmedabad holds assessee (Reliance Industries) entitled to interest on refund claim of CENVAT credit which was reversed in excess to the actual reversal required in terms of Rule 6(3) of CENVAT
...View More CESTAT Mumbai sends matter back to original authority for re-computation, directing assessee to furnish accountal of credit taken on ‘input service’ to which the ratio in formula is to be
...View More CESTAT Mumbai sets aside order demanding duty, interest and penalty against input service availed by assessee- company towards fulfilment of Corporate Social Responsibility (CSR) activity; Rules that
...View More CESTAT Delhi rules that works-contract service in relation to construction of school and hospital buildings owned by charitable institution/trusts registered u/s 12A/12AA of Income Tax Act is “e
...View More CESTAT, New Delhi holds that cost of design engineering and site run is not includible in assessable value (AV) of Fermenter and Control Panel Assembly imported by vaccine manufacturer even though bot
...View More CESTAT Delhi rejects Revenue’s appeal, finds that, the tax liability under ‘healthcare services’ cannot be fastened on the assessee (Respondent) “at all because no notice has e
...View More CESTAT Mumbai sets-aside order seeking excise-duty recovery on breakage of glass bottles which have been treated by assessee, a manufacturer in aerated water industry as ‘scrap’ finds the
...View More CESTAT, Mumbai holds Assessee eligible to avail CENVAT credit for tax paid on sale-commission paid to both Indian and overseas agents for the period between April, 2013 and August, 2015; Perusing the
...View More CESTAT, Hyderabad holds that activities related/ancillary to transmission and distribution of electricity would be exempt from payment of service-tax being bundled services, treatable as a provision o
...View More
 (1).PNG)
