CESTAT Rulings
CESTAT Ahmedabad sets-aside demand of CENVAT credit on ‘steel plates’ used as ‘inputs’ for fabrication of Storage Tanks/LPG spheres (capital goods) at refinery; While Reve
...View More CESTAT, New Delhi holds that the denial of CENVAT Credit refund claim in part, solely on the basis that the same was to be given in respect of closing balance of credit as declared in the return for t
...View More CESTAT Ahmedabad drops the penalty proceedings against assessee for overvaluation of ‘Friction Free Die’(GRP Mould Die) 1CTN (20 pieces packed with one cartons) which were to be exported w
...View More CESTAT Ahmedabad quashes recovery of CENVAT credit on ‘wastage’ of inputs chemicals i.e. Di-Ethyl Triamine Z (DETA) and Amine Z returned by Job-Worker to assessee-manufacturer after proces
...View More CESTAT Allahabad holds that supply of diesel generator (DG) sets to the customers under Hire Purchase Agreement would not amount to Supply of tangible goods for use (STGU) service for the period April
...View More CESTAT Ahmedabad quashes service-tax demand on rebated amount of 'wharfage fees', where service-tax was paid by assessee (Essar Bulk Terminal Ltd or EBTL) on said fees levied&
...View More CESTAT Mumbai dismisses appeal by Revenue against manner of credit reversal adopted by assessee on exempted/trading activity for period prior to 2011; Revenue issue show cause notice requiring re
...View More CESTAT, Chandigarh extends benefit of area-based exemption Notifications on manufacture of Industrial Gas (Industrial Oxygen, Medicinal Oxygen, Liquid Nitrogen and Nitrogen Gas) and Dissolved Acetylen
...View More CESTAT Mumbai denies exemption benefit of Notification No.516/86–Cus dated December 12, 1986 to import of Rig Trident-II by assessee in April, 1988 where the Essentiality Certificate (EC) was is
...View More CESTAT Hyderabad negates the service tax demand for the period prior to June 01, 2007, on construction of Paryatak Bhavan (multistoreyed building with parking for tourism development) as a subcontract
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