CESTAT Rulings
CESTAT quashes service tax demand on surrender charges recovered by Insurance Co. under Unit Linked Insurance Plans (ULIP) as “Management of Investment under ULIP” services u/s 65(105)(zzz
...View More CESTAT quashes adjudication order which rejected refund application in respect of duty paid on imported dialyzers and accessories on ground that re-assessment of bills of entry had not been challenged
...View More CESTAT Larger Bench dismisses importer-assessee’s appeal challenging final finding of Designated Authority (DA) and Notification No. 42/2017-Cus (ADD) which imposed definitive Anti-Dumping Duty
...View More Third Member rules on maintainability of appeal before CESTAT where question of entitlement to duty drawback depended on status of assessee – whether it is EOU or not; While Member (Judicial) he
...View More CESTAT concurs with Commissioner (Appeals), extends service tax exemption to activities of quarrying, sorting, loading, transportation and unloading of boulders for contractor engaged in construction
...View More CESTAT sets aside adjudication order confirming service tax on activity of servicing / repairing of outside warranty vehicles from premises of authorized dealer & service centre of Tata Motors; Re
...View More CESTAT upholds reverse charge liability on assessee in respect of “transport of goods by road services” u/s 65(50b) r/w Section 65(105)(zzp) of Finance Act, where imported equipment was tr
...View More CESTAT upholds concessional BCD rate of 5% on imported waste paper despite use thereof in the manufacture of paper other than newsprint, in terms of Notification No. 21/2002-Cus. as amended by Notific
...View More CESTAT sets aside service tax levied on trust running classes for graduation and other degree / diploma courses run by Yashwantrao Chavan Maharashtra Open University (YCMOU), and which also imparts ed
...View More CESTAT sets aside service tax demand in respect of Goods Transport Agency (GTA) services rendered in the State of Jammu & Kashmir (J&K); Rejects Revenue’s plea that assessee being a reci
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