CESTAT Rulings
CESTAT Delhi upholds lower authority’s order raising demand of differential duty pertaining to clearance of goods (electric energy/gas meters) from the factory to various branches
...View More CESTAT Delhi sets-aside demand on clearance of galvanised solar structure or module mounting structure (falling under Central Excise Tariff Heading 7308 2019) to solar power generating companies; Hold
...View More CESTAT New Delhi holds that no service-tax is payable on Cess charged by Rajasthan Co-operative Dairy Federation (Assessee) from milk unions under the category of ‘business support services&rsqu
...View More CESTAT Bangalore allows the benefit of option to pay service-tax under Composition Scheme on services of “Construction of Residential Complex” w.e.f. June 1, 2007, reiterates that, “
...View More CESTAT Ahmedabad allows assessee’s appeal, classifies bulker (mounted on chassis or attached to horse) made for transportation of materials like fly ash or cement under Chapter 8704 of the Tarif
...View More CESTAT, Hyderabad rules that, in absence of investigation, mere difference between two sets of invoices cannot be a sufficient ground to reject the transaction value and redetermine it as per the manu
...View More CESTAT Bangalore debunks confirmation of adjudged demands on assessee for collection of certain amount as ‘Notice Period Pay’ or ‘Bond Enforcement Amount’ from their employees,
...View More CESTAT Ahmedabad rejects Revenue’s appeal, allows CENVAT credit on furnitures used in Guest House of factory and Aluminium Zinc anodes used in laboratory of the factory; Notes that guesthouse is
...View More CESTAT, New Delhi holds that reversal of credit is not required where Assessee (auto part manufacturer) only created a general provision for slow-moving inventory and has actually not written off the
...View More CESTAT Mumbai allows assessee’s appeal, thereby entitling it to refund of CENVAT credits worth Rs. 18 lakh (with interest), against which payment of Service Tax was made during the GST regime an
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