CESTAT Rulings
CESTAT Delhi absolves CitiBank (assessee) from an order confirming seizure and penalty for mis-declaring import of demonetised Indian Rupees vide an airway bill as ‘documents’, states that
...View More CESTAT Kolkata quashes demand, on compensation amount received in pursuance to cancellation of coal block against a Joint Venture (between Mahanadi Coal Fields Ltd, Neyeveli Lignite Corporation and Hi
...View More CESTAT Mumbai allows Videocon Telecommunications’s appeal challenging demand of Rs. 374 crores along with interest and penalty; Dismisses Revenue’s objection regarding utilization of CENVA
...View More CESTAT Delhi sets-aside demand of excise-duty on manufacture of 48 Solar Power Systems finding that extended period of limitation could not have been invoked owing to lapse of one year time period for
...View More CESTAT Allahabad quashes order requiring credit reversal on common inputs (furnace oil) used for generating steam further used for manufacture of dutiable and exempted products alleging that since ass
...View More CESTAT Allahabad holds that services in the nature of “assistance in procurement of goods” provided by Assessee to its holding company in Hong Kong (Parent Company) is 'export of service',
...View More CESTAT Delhi sets-aside service tax demand on commission received by Assessee in respect of ‘Student Recruitment Services" rendered to its Parent Company located in Australia to help recruit stu
...View More CESTAT Ahmedabad rules that demand under Central Excise Act cannot be confirmed based on statements of third party witness recorded u/s 14 but not cross-examined u/s 9; Notes that, entire demand
...View More CESTAT Mumbai in view of failure of Revenue to consider and adhere to decisions of appellate authorities, demonstrating lack of judicial discipline, directs to test the applicability of these decision
...View More CESTAT Chennai quashes demand under ‘Manpower Recruitment and Supply Service’ (MRSS) in respect of service engineers deputed by overseas parent entity to Indian entity (assessee) for rende
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