CESTAT Rulings
CESTAT Chandigarh holds that Assessee is not an ‘Intermediary' while providing data processing, back-office and IT enabled support services to various Macquarie Group entities worldwide and
...View More CESTAT, Bangalore on observing that for activities in Puducherry manufacturing unit of Assessee, centralized service tax registration is applicable, which is as a service provider as well as an input
...View More CESTAT Hyderabad holds that reversal of proportionate CENVAT credit under Rule 6(3A) of CENVAT Credit Rules, 2004, attributable to electricity wheeled out (exempted goods) by a manufacturer having a c
...View More CESTAT Ahmedabad allows refund of differential duty to Indian Oil Corporation Ltd. (assessee) being the difference between the higher duty paid on enhanced rate of petrol and diesel and lowe
...View More CESTAT Ahmedabad holds that services provided by assessee to independent companies registered/located outside India (service recipients) are export of services under Rule 6A of Service Tax Rules, 1994
...View More CESTAT Delhi finds that 12% interest on refund of pre-deposit is leviable from the date of deposit till the date of refund u/s 35FF of Central Excise Act, 1944; Notes that after the first round of lit
...View More CESTAT New Delhi sets-aside order passed relying only upon ‘third party evidence’ for an alleged improper CENVAT Credit availment on the strength of fake invoices issued; Asserts that &ldq
...View More CESTAT Chennai sets aside demand confirmed in regard to Cold Twisted Deformed (CTD) bars supplied by assessee (manufacturer) to M/s MMS Steels Dindigul (MMSD) in denovo adjudication by the Commissione
...View More CESTAT Mumbai finds that benefit of SAD refund arising out of Notification No. 102/2007-CUS (as amended) cannot be denied when the duty amount is paid through DEPB/FPS Scripts; Setting aside the
...View More CESTAT Chandigarh directs Adjudicating Authority (AA) to implement orders passed by CESTAT in earlier round of litigation whereby refund claim for education cess and higher education cess were allowed
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