CESTAT Rulings
CESTAT, Chandigarh rules that “As long as the capital goods ….were used in the manufacture of dutiable goods (post 7.7.2009), nothing stops the appellant from taking CENVAT credit even on
...View More CESTAT Allahabad holds that service-tax cannot be levied on fixed components of job-charges which formed part of cost of manufacture and have suffered excise duty, refers to co-ordinate bench ruling i
...View More CESTAT Allahabad observes that “in trade parlance ‘concrete mix’ and ‘RMC’ are used interchangeably, as clarified by the Board Circular and by the Hon’ble Supreme C
...View More CESTAT Mumbai refers the matter to Hon’ble President to settle the issue as regards Assessee’s claim of a cash refund of its unutilized CENVAT credit on account of closure of its factory a
...View More Kolkata CESTAT holds that there is no requirement of reversal of CENVAT credit under Rule 6 of CCR, 2004 for provision of restaurant services in view of CBIC’s Circular No 213/3/2019-S.T. dated
...View More CESTAT Kolkata sets-aside demand pertaining to ‘Site Preparation and Clearance Service’, ‘Pipeline Construction Charges’ and ‘Supply of Tangible Goods Service’, hol
...View More CESTAT Delhi rules that assessee is entitled for refund of amount paid at the time of DGCEI investigation (by way of cash and CENVAT credit); Noticing that proposals of duty demand have been set-aside
...View More CESTAT, Kolkata allows refund of service-tax inadvertently paid by assessee on ship-broking services availed from outside India under the taxable category of “Business Auxiliary Service” (
...View More CESTAT Chandigarh refers to Larger Bench (LB) the issue whether refund claim of service tax paid erroneously on export of service is maintainable in the absence of any challenge or assessment or self-
...View More CESTAT Ahmedabad holds that exclusive part of Input Service definition "supersedes or overrides main definition and inclusive part”, thus, dismisses appeal filed by Assessee against denial of CE
...View More
 (1).PNG)
