CESTAT Rulings
CESTAT Bangalore rules that Autoclave, Glass Bead Sterilizer, Steam Clave and Hot Air Sterilizer manufactured by assessee, which are used for sterilizing medical/dental equipment (also manufactured by
...View More CESTAT, Mumbai sets aside Commissioner’s order-in-original confirming total tax liability and imposing a penalty on assessee, observing that it would be appropriate that a fresh decision be rend
...View More CESTAT Mumbai sets-aside demand, recovery and penalty towards the neutralization of CENVAT credit against a provider of 'banking and financial service' for the period prior to April 01, 2011 (total pe
...View More CESTAT Chennai allows assessee-importer to claim CVD exemption on imported Australian Zircon Sand Bulk (Zirconium Ore) as per Sr. No. 56 of Central Excise Notification No. 12/2012-CE; Holds that impor
...View More CESTAT, Chennai holds an auto-manufacturer entitled to refund of service tax paid on Port Services, sets-aside order rejecting refund claim on the ground that “service providers are not register
...View More CESTAT Delhi holds Assessee, engaged in manufacture of dry battery cells, entitled to refund of amount of Service Tax paid on ocean freight of CIF Value of the imports for Bill of Entries filed during
...View More CESTAT Ahmedabad rules that CENVAT credit is available in respect of Courier Service used for dispatching documents relating to business and manufacturing samples; Finds Revenue’s reasoning that
...View More CESTAT Bangalore in view inherent power under Rule 41 of CESTAT (Procedural) Rules, 1982 to secure the ends of justice, condemns Revenue’s action of auctioning Assessee’s confiscated goods
...View More CESTAT Bangalore rules ‘water purifiers’ which functions on gravity flow and do not require electricity, pump or pressurised vessel for purifying water to produce potable water, entitled f
...View More CESTAT, Bangalore sets-aside demand of service-tax raised against Assessee (service provider) on the ground that it didn’t include the TDS amounts in the assessable value of the service provided
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