CESTAT Rulings
CESTAT Ahmedabad remands matter to Adjudicating Authority (AA) to determine whether products of Indian Oil Corporation (IOCL/assessee) can be considered as “Kerosene“ for the purpose of Ex
...View More CESTAT Chennai allows assessee’s application for re-credit of service tax paid under RCM on account of annulment of contract entered with overseas company, holds that, “the rejection of re
...View More CESTAT Mumbai rules that classification of chemical fertilizer ‘yaravita zintrac' (zinc oxide suspension concentrate) cannot be altered based on the concentration of ‘micronutrient’
...View More CESTAT Chennai holds that CENVAT Credit Rules, 2004 (CCR) does not restrict or bar a Special Economic Zone (SEZ) unit to file refund claim of unutilized credit under Rule 5 of CENVAT Credit Rules, 200
...View More CESTAT Chennai allows refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid during GST regime for import made pre June 2017 under advance authorization scheme (AA); To regularise
...View More CESTAT Ahmedabad sets-aside appropriation of sanctioned rebate towards recovery of penalty and interest corresponding to a confirmed demand during the period when the demand was impugned before the Tr
...View More CESTAT Ahmedabad rules that TCS amount is not an additional consideration flowing from the buyer to the seller (assessee-manufacturer) as per 6 of Central Excise Valuation Rules, 2000 but the same is
...View More CESTAT Delhi rules out applicability of limitation for claiming refund of amount where service-tax was not payable in view of retrospective exemption given to specified services vide an amending notif
...View More CESTAT Ahmedabad allows refund claim of assessee operating both as Special Economic Zone (SEZ) and Domestic Tariff Area (DTA) Unit, with distinct operations having separate books of account; Refe
...View More CESTAT Ahmedabad rules that CENVAT credit availed on the strength of Xerox copies of purchase invoices (instead of original copies) cannot be denied; Noting that, there is no dispute regarding t
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