CESTAT Rulings
CESTAT Ahmedabad sets-aside demand of excise duty on C.I. mould manufactured on job-work basis from old/used moulds supplied by principal manufacturer under Notification No. 214/86 dated March 25, 198
...View More CESTAT, Ahmedabad allows CENVAT credit on construction and works contract service executed for the purpose of re-carpeting of existing road in industrial estate/factory as the same falls und
...View More CESTAT Mumbai dismisses Revenue’s attempt to tax recompense received by assessee from overseas parent entity to the extent attributable to carriage within India, sought to be taxed by recourse t
...View More CESTAT Mumbai holds that "stipulation contained in Section 111(2) with a limitation period of one year to take action against any false declaration cannot be bypassed by the designated authority, sinc
...View More CESTAT, Mumbai holds that there can be no controversy on the immunity from tax for the period after July 01, 2012, merely from transfer of responsibility for toll collection to the assessee; Notes tha
...View More CESTAT Mumbai rules that owing to uncertain conformity with the definition of ‘courier agency’ u/s 65 (105) (f) of the Finance Act, the assessee, a Goods Transpor
...View More CESTAT Ahmedabad rules that Member of Association who receives the service and bears expenditure alongwith the service tax is entitled for CENVAT credit even th
...View More CESTAT, Mumbai quashes Revenue’s Order reclassifying Mineral Hydrocarbon Oil imported by Assessee as Superior Kerosene Oil, holds that the goods under impair a
...View More CESTAT Mumbai observes that 4G telecom towers are “architecturally different from the traditional telecom towers” (3G/2G) and “No part of these towers are embedded in the e
...View More CESTAT, Bangalore rules that Air Circuit Breakers, MCCB and Switch Fuse unit for use in electrical switchboard, in packages having weight more than 25 kg are not chargeable to duty basis MRP u/s 4A of
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