CESTAT Rulings
CESTAT, New Delhi rules that collection of ‘User Fee’/‘Toll’ on National Highways by Assessee cannot be categorised as an activity of providing ‘Business Auxillary servic
...View More CESTAT Ahmedabad allows credit to Reliance Industries on Erection, Commission, Installation Services (ECIS) and Works Contract Service (WCS) availed from various contractors/service providers for mode
...View More CESTAT Kolkata rules that the demand of duty in respect of cigarettes cleared for testing purposes for the period March 1, 1983 to December 27, 1990 is sustainable “only in respect of normal per
...View More CESTAT Delhi holds that Chairman, CEO & MD (Pawan Munjal) of Hero MotoCorp Ltd. (HMC) is not a “beneficial owner” of seized foreign currency, absolves him of penalt
...View More CESTAT, New Delhi quashes duty demand on Carbon Dioxide (CD) which arose inevitably as a consequence of manufacturing “Beer” (non-excisable under Central Excise Act but excisable under Raj
...View More CESTAT Mumbai affirms Adjudicating Authority’s order which held that in case of inputs procurement by domestic manufacturer from EOUs, availment of CENVAT credit&nb
...View More CESTAT Mumbai allows Lehman Brothers Securities (assessee) to claim refund of service tax paid by them ‘under protest’ under Reverse Charge Mechanism (RCM)&nb
...View More CESTAT Delhi holds manufacturer of clinker and cement “clearly entitled” to refund of balance amount of credit on Education Cess (EC) and Secondary and Higher Education Ces
...View More CESTAT, Bangalore holds denial of benefit of conversion of shipping bills (SBs) to Advance License (AL) SBs as “clearly unacceptable and not in terms of spirits of Section 149”;&
...View More CESTAT Bangalore sets-aside refund rejection of service tax paid on upfront amount on long term lease of industrial lands taken from Kerala Industrial Infrastructure Development Corporation (KINF
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