CESTAT Rulings
CESTAT Bangalore sets-aside demand on account of interest irrespective of their nomenclature i.e., incidental charges/risk interest/interest on gold loan, holds “as long as the consideration rec
...View More CESTAT Chennai holds that "as long as the goods are not sold by the customers of the appellant in the brand name which they are manufactured, the same cannot be held bearing brand name making them dut
...View More CESTAT Ahmedabad quashes clubbing of clearances of existing manufacturer/co-entity with assessee in appeal, sets-aside duty demand, interest and penalties on being convinced of independent existence o
...View More CESTAT Delhi sets-aside rejection of refund claim by Revenue treating amount paid by assessee as tax amount on premise that invoices issued by them are inclusive of service-tax; Observes that services
...View More CESTAT Kolkata affirms valuation of goods supplied to other Oil Management Companies (OMCs) at transaction value [i.e. the Import Parity Price (IPP)], holds that merely entering into a mutually benefi
...View More CESTAT Chennai holds that Assessee, a company under the Ministry of Defence (MoD) has certainly made out a strong case in its favour on limitation and succeeds on this count, despite inferring that As
...View More CESTAT Delhi sets-aside demand against Bharti Infratel (providing ‘infrastructural support services’ to telecom companies) raised under Rule 3 (5A) of CENVAT Credit Rules, 2004 (CCR) on ca
...View More CESTAT Delhi sets-aside demand on notice-period pay received/recovered by assessee (employer) from employees for premature resignation; Rejects Revenue’s plea that assessee tolerated its em
...View More CESTAT Ahmedabad dismisses assessee’s appeal, holds that payment of amount being 20% of provisional duty assessed is “duty” and not security deposit as claimed by assessee; However,
...View More CESTAT Mumbai sets aside a total demand of Rs. 3.01 crores (approx.) on manufacturer of ‘mild steel ingots’ (assessee) based on allegation of clandestine production; Notes that original or
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