CESTAT Rulings
CESTAT Delhi sets-aside order demanding Service Tax on compensation received by MTNL towards development rights under the Project Agreement under franchisee service u/s 65 (105)(zze) of Fina
...View More CESTAT Mumbai sets-aside denial of CENVAT credit to assessee (Hawkins Cookers Ltd.) on outdoor catering service, courier service, air and rail travel as well as tour operator service and club & as
...View More CESTAT Bangalore holds Assessee entitled to cash refund of CENVAT credit availed by it under Rule 5 of CENVAT Credit Rules, 2004, lying in balance of CENVAT account as per sub-section 3 and sub-sectio
...View More CESTAT Ahmedabad disallows CENVAT credit of Service Tax paid on Outward Transportation for clearance of Excisable Goods where freight amount was not included in the assessable value (AV); Ho
...View More CESTAT Delhi sets aside countervailing duty of 2.47% imposed on Malaysian origin ‘continuous copper wires’ vide Sr. no. 8 of Notification No. 1/2018-Cus (CVD) dated January 8, 2020; On the
...View More CESTAT Chennai dismisses appeal for want of jurisdiction on finding that claim of assessee is in relation to refund of unutilized credit, in cash u/s 142 (6) of CGST Act and not u/s 11B or Rule 5 of C
...View More CESTAT Ahmedabad holds that “any contract which is executed or payment their against (except the way of credit/ debit) made prior to 07.07.2009, the value of goods supplied under the separate co
...View More CESTAT Ahmedabad allows CENVAT credit in respect of ‘Dredging and Marine Consultancy Service’ received for smooth navigation of vessels at assessee’s private jetty; Notes that Commis
...View More CESTAT (Larger Bench) quashes service tax demand on target incentives received by travel agents from airlines and Computer Reservation Companies (CRS Companies) under the category Business Auxiliary S
...View More CESTAT Bangalore sets-aside order rejecting refund claim filed by SEZ unit towards Group Health/Medical/Personal Accident Insurance Services & Meal Passes on the ground that same are not covered u
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