CESTAT Rulings
CESTAT Ahmedabad upholds sanctioning of refund claim as well as condoning delay in filing by the Adjudicating Authority on finding that under any circumstances the SEZ Unit (Assessee) should not be bu
...View More Hyderabad CESTAT sets-aside service tax demand on reimbursable expenses collected from clients,finds that "service tax has to be levied only for consideration received for service" refers to SC ruling
...View More CESTAT, Ahmedabad holds that Assessee (a service provider) taking CENVAT credit of 50% on capital goods at Surat on account of change in office location from Mumbai is "absolutely legal and correct",
...View More CESTAT Delhi reproaches Revenue for its failure to distinguish “the nonpayment of tax for the reasons beyond the control of the assessee from the situation where the assessee has failed to depos
...View More CESTAT Bangalore holds that mere procurement of land from the farmers and getting necessary approval from the government authorities will not create a tax liability under the taxable category of &ldqu
...View More Mumbai CESTAT sets-aside Revenue’s re-classification of imported goods used in manufacture of components and systems for assembly in ‘motorcycles’ under residuary description of head
...View More Hyderabad CESTAT allows assessee’s appeal in part, modifies order to the extent of allowing the assessee (importer) to re-export goods (Green Peas) on payment of redemption fine to the tune of R
...View More CESTAT Chennai allows refund of CENVAT credit in cash pertaining to service tax paid in March 2019 on services received from the foreign service provider (software import) in pre-GST era; Rules that &
...View More CESTAT Delhi holds assessee eligible to CENVAT credit of service tax paid under Reverse Charge Mechanism (RCM) on ocean freight in pursuant to audit objection; Thereby allows refund of same “und
...View More CESTAT Ahmedabad sets-aside order denying benefit of Advance Authorization to Assessee on ground of misdeclaration of imported goods given the undisputed fact of use for manufacture of export goods; H
...View More
 (1).PNG)
