CESTAT Rulings
Delhi CESTAT extends customs duty exemption to Ingram Micro on import of Wireless Access Points (WAP) which has only MIMO technology and not LTE standard; The whole issue circles a
...View More CESTAT Mumbai quashes demand of service tax under the category of ‘work contract services’ finding that under the SCN, “revenue has not made any demand of service tax… under t
...View More CESTAT quashes demand equal to 5%/6% of value of exempted services (trading) under Rule 6(3) of CCR towards CENVAT credit availed on common input services by Forward Contract Service provider; CESTAT
...View More CESTAT Delhi rules that assessee (JK Lakshmi Cement) cannot take CENVAT credit of Clean Energy Cess (CEC) paid on import of coal (as additional duty of customs) as it will undo the very purpose for wh
...View More CESTAT Delhi rules that ‘Hotel Accommodation Service’ used by employees for rendering the output service of ‘Erection, Commissioning and Installation’ of Busduct manufactured b
...View More CESTAT Mumbai sets-aside order confirming demand on the allegation of wrongly availed CENVAT credit to the tune of Rs. 23 crores (approx.) with interest and penalty on finding assessee (Kellogg) entit
...View More CESTAT, New Delhi extends benefit of exemption to Vivo Mobile India on import of Microphones under Entry 6A of Notification No. 50/2017 which prescribes NIL rate on goods which are parts of Printed Ci
...View More CESTAT Mumbai quashes decision taken by Central Govt not to impose anti-dumping duty despite a recommendation having been made by designated authority for imposition of anti-dumping duty; Holds that u
...View More CESTAT, Mumbai dismisses Revenue’s appeal, allows credit against invoices/debit notes containing substantially the same information as prescribed in Rule 9 of CENVAT Credit Rules, 2004 (CCR), re
...View More CESTAT Hyderabad dismisses Revenue’s appeal, upholds the order of Commissioner (Appeals) on finding assessee (Arcelor Mittal Nippon Steel India) entitled to refund of CENVAT
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