CESTAT Rulings
CESTAT Delhi holds that unjust enrichment is not applicable in case of refund of duty deposited under protest, while allowing the assessee refund of central excise duty paid on Investment Subsidy and
...View More CESTAT Ahmedabad quashes penalty imposed Appellant accussed u/s 114 for exporting prohibited items (i.e.peacock feathers) merely based on co-accused’s statement recorded u/s 108 ; Clarifies that
...View More CESTAT Delhi modifies orders granting refund at 6% and directs to pay interest at 12% p.a. on delayed sanction of refunds for service tax paid by mistake on construction of individual/independent hous
...View More CESTAT Ahmedabad upholds the demand of 4% Special Additional Duty (SAD) on stock transfer of goods from Sun Pharmaceuticals Ltd ‘s 100% EOU to sister units in DTA; referring to Larger Bench deci
...View More CESTAT Delhi rules that the consultancy services provided by the assessee, such as identifying development opportunities in the Indian market for international educational institutions, to foreign uni
...View More CESTAT Delhi dismisses appeal by Department and affirms dropping of proceedings against assessee for fees collected on business & management courses by assessee for degree issued by University of
...View More CESTAT Ahmedabad quashes confiscation of Proof machined low alloy steel shell belt, carbon steel forged hemi, machined carbon steel forged test plate by rejecting enhancement of duty basis weight sinc
...View More CESTAT Delhi allows CENVAT credit availed on capital goods used to manufacture dutiable goods as well as exempted goods, stating that “Cenvat credit on capital good
...View More CESTAT Delhi, relying on its decision in Escorts Ltd, sets aside confiscation of Helicopter imported by Sky Airways (assessee) as well as customs duty demand, and penalties, holding tha
...View More CESTAT Mumbai holds that credit on common input services used by the HO unit of Johnson & Johnson Pvt Ltd (registered as ISD), which was transferred to the field units thr
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