CESTAT Rulings
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
...View More CESTAT Ahmedabad rules that interest on refund of pre-deposit has to be calculated from the date of final order of the CESTAT and not from expiry of 3 months after passing of the final order; Not
...View More CESTAT Ahmedabad dismisses Revenue's appeal against Adjudicating Authority order granting benefit of exemption as also dropping proceedings regarding demand of duty, interest, penalty and confiscation
...View More CESTAT Ahmedabad finds no misdeclaration in classification of Lime Mortar(Slaked lime) by Assessee under Chapter 2522 in Bill of Entry (BoE), where Revenue failed to establish that goods were a prepar
...View More CESTAT Allahabad allows exemption on‘Commercial Coaching or Training Services’ imparted by Asian School of Media Studies (ASMS), Asian School of Communication (ASC) and and Asian Business
...View More
 (1).PNG)
