CESTAT Rulings
CESTAT Hyderabad sets-aside demand on “withholding tax” paid to Income Tax department in respect of payment to foreign service providers by Assessee, constructing a seven star hotel; Furth
...View More CESTAT Hyderabad quashes service-tax demand on ‘liquidated damages/compensation charges’ received by ‘Port service provider’ (assessee) from service recipient (importer) toward
...View More CESTAT Kolkata rules that, no service-tax can be levied on statutory compensation received by Jindal Steels (Assessee) under Coal Mines (Special Provisions) Act, 2015 (CMSPA) for cancellation of alloc
...View More CESTAT, Bangalore quashes Order denying CENVAT credit benefit transferred to the Assessee under Business Transfer Agreement, holds that the Assessee has duly complied with the requirements of Rule 10
...View More CESTAT Ahmedabad rules that CENVAT credit is available in respect of inputs and packing material used in manufacture of medicament which is used for testing/quality purpose and destroyed thereafter; D
...View More CESTAT, Hyderabad holds that Assessee is not liable to pay Service tax during the relevant period i.e. from April 2005 to March 2007, follows the decision of the Hon’ble Supreme Court in CCE vs.
...View More CESTAT (Larger Bench) allows Reliance Industries (Assessee) to avail CENVAT credit of the service tax paid on insurance premium for availing mediclaim facility for employees who opted for ‘Volun
...View More CESTAT, Mumbai while presiding over dispute over classification pertaining to vessels declared as ‘Excursion Boat’ reiterates that, declared classification prevails by default and “d
...View More CESTAT, Ahmedabad holds that the provisions of Section 11B of the Central Excise Act would not govern the grant of refund claims arising on account of finalization of provisional assessment under Rule
...View More CESTAT Kolkata, on remand by Meghalaya HC, reverses its earlier order to restore the penalty imposed by the original order on the assessee for incorrectly valuing its final products cleared to r
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