CESTAT Rulings
CESTAT Bangalore allows CENVAT credit on ‘passenger lifts’ as Capital Goods to assessee (Builder) engaged in construction of a complex, building, civil structure etc. which activity is dec
...View More CESTAT Bangalore allows refund of unutilized Education Cess (EC) and Secondary and Higher Education Cess (SHEC) accumulated in the books u/s 11B of Central Excise Act, post GST introduction; As these
...View More CESTAT, New Delhi upholds Commissioner (A) order which directed the Department to re-assess Bills of Entries (BoE) at pre-budget rate of Basic Customs Duty (BCD) applicable on the date on which Union
...View More CESTAT Chennai sets-aside order granting partial exemption to assessee, an Infrastructure Service Provider (ISP) to Software Technology Park (STP) by the Adjudicating Authority (AA) as per Notificatio
...View More CESTAT Chandigarh allows assessee, a cable operator the benefit of Exemption Notification No. 06/2005-ST dated March 01, 2005 and Notification No. 33/2012-ST dated June 20, 2012 available to small sca
...View More CESTAT Allahabad holds that there is no tax liability on the assessee in respect of various construction works done for government/statutory authority under Jawaharlal Nehru Urban Renewal Mission (JNN
...View More CESTAT (LB), Mumbai by majority opinion upholds rejection of MODVAT refund claim on time-bar by Assistant Commissioner (AC); Notes that refund of unutilized balance of MODVAT to assessee (engaged in t
...View More CESTAT Bangalore sets-aside penalty imposed u/s 114(i) of Customs Act, 1962 for alleged abetment of falsely signed invoices used for improper exportation, relying upon SC ratio in Canon India; Notes a
...View More CESTAT Ahmedabad dismisses assessee’s appeal on finding that assessee has “consciously” chosen to pay entire duty, interest and 25% penalty to avail the benefit of waiver of 75% pena
...View More CESTAT Bangalore sets-aside order demanding reversal of CENVAT credit on Event Management, Outdoor Catering, Mandap or Shamiana Service and Rent-a-Cab service by Microsoft India’s 100% Export Or
...View More
 (1).PNG)
