CESTAT Rulings
CESTAT allows assessee’s appeal, condones delay of 531 days in filing appeal against order of Commissioner; Notes that the delay was caused due to fact that initially assessee preferred writ pet
...View More CESTAT holds that ‘Condensate’ is not ‘crude oil’, quashes imposition of ‘Oil Cess’ in terms of provisions of Section 11 A(1) of Central Excise Act, 1944 r/w Sectio
...View More CESTAT directs adjudicating authority to rework amount of service tax demand by taking receipt basis of service charges before July 1, 2011 and actual accrual for subsequent period while confirming se
...View More CESTAT allows assessee’s appeal, no credit reversal required under Rule 6 (3A) of CENVAT Credit Rules, 2004 (CCR) in respect of electricity generated and sold outside the factory gate to custome
...View More Delhi CESTAT dismisses assessee’s appeal, holds that interest on amount of refund adjusted accrues from date of CESTAT order doing away the liability against which sanctioned refund was adjusted
...View More Delhi CESTAT quashes denial of CENVAT credit on purchase of capital goods used to execute work order of mining of mineral, oil or gas services for Madhya Pradesh State Mining Corporation Ltd. despite
...View More Chennai CESTAT allows clearance of industrial valves without payment of duty against International Competitive Bidding (ICB) in terms of Exemption Notification No.6/2006-CE; Rejects Revenue’s pl
...View More Delhi CESTAT allows CENVAT credit of Rs. 2.78 crores (approx.) to assessee, a 100% EOU in respect of inputs and capital goods procured from indigenous suppliers on payment of duty, relies upon co-ordi
...View More CESTAT dismisses assessee’s appeal, disallows CENVAT credit in respect of surplus electricity wheeled out to Chhattisgarh Grid on payment of consideration; States that, electricity cannot be con
...View More CESTAT upholds recovery of CENVAT credit availed by assessee in respect of service tax paid for outward transportation of goods from 'factory gate' to customer’s premises; Perusing “input
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