CESTAT Rulings
CESTAT Chandigarh sets-aside order demanding CENVAT credit reversal from SBI on amounts written off as bad-debts and advertisement & sales promotion services through Indian Railway Catering and To
...View More CESTAT, Ahmedabad reprimands Revenue for classifying goods imported by Assessee as High Speed Diesel (HSD) by testing only 14 parameters out of the 21/22 parameters prescribed for such classification,
...View More CESTAT Mumbai quashes demand on recovery of agency processing charges, backdating interest charges and look-in charges, recovered over and above the normal premium on insurance service provided by HDF
...View More CESTAT Kolkata sets-aside order upholding confiscation of goods on the allegation that assessee were not able to establish that goods were not smuggled into India, remarks, “appellants have no s
...View More CESTAT Allahabad holds that Revenue erred in disallowing exemption on work done for Railways, levying service-tax on consideration received from sale of bricks and denying abatement on turnover toward
...View More CESTAT Ahmedabad allows provisional release of seized warehoused goods for re-export/export on finding that continued withholding of export consignment even if seized by any agency is not appreciated
...View More CESTAT Delhi holds that onus on Customs Broker cannot, extend to verifying that officers have correctly issued certificate or registration and cannot sit in judgment over the certificate or registrati
...View More CESTAT Delhi holds that value of input/input services only to such an extent as was used for generation of such an amount of electricity sold outside by Sponge Iron Manufacturer was to be taken for co
...View More CESTAT Ahmedabad rules that construction services used for modernization of existing Effluent Treatment Plant (ETP) is eligible to CENVAT credit; Assessee claimed credit on construction services recei
...View More CESTAT Mumbai rules that entitlement of 'oil exploration and production contractors' towards ‘Cost Petroleum’ and ‘Profit Petroleum’ under ‘Production Sharing Contract&rs
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