CESTAT Rulings
CESTAT Chennai rules on valuation of importing second-hand machinery by holding that the same “include…all costs incurred towards the transport of the imported goods to the place of impor
...View More CESTAT Delhi allows service tax restoration of appeal application of Department of Posts on finding that pre-deposit has been made by book adjustment and not through DRC-03; Observes that “prese
...View More CESTAT Hyderabad denies refund claims of education cess and secondary education cess (Cess) that was transitioned through GST-TRAN-1 and thereafter reversed due to retrospective amendment made to Sect
...View More CESTAT Kolkata dismisses order rejecting ONGC’s refund claim as time-barred noting that the time limit in terms of Section 11B of the Central Excise Act, 1944 is not applicable where Education C
...View More CESTAT Delhi holds that demand to tune of 5/6% of value of exempted service is not sustainable where assessee reversed proportionate credit on common input service attributable to the exempted service
...View More CESTAT Hyderabad denies refund claim of differential IGST paid through TR-6 challans on import of Saccharin Sodium Powder from China; Assessee filed refund claim for refund of IGST amounts paid vide m
...View More CESTAT Mumbai quashes order fastening duty liability and disbarring simultaneous availment of benefit under both schemes in Foreign Trade Policy i.e. Status Holder Incentive Scheme (SHIS) and Exp
...View More CESTAT Mumbai, considering the un-amended and amended definition of BAS u/s 65(19) of the Finance Act, holds that activities of Sodexo India (assessee)&n
...View More CESTAT Kolkata rejects Revenue’s appeal, reiterates that fly ash coming into being in the course of manufacture of electricity by burning coal, would not require payment of excise duty; Obs
...View More CESTAT Kolkata rejects Revenue’s appeal, reiterates that fly ash coming into being in the course of manufacture of electricity by burning coal, would not require payment of excise duty; Obs
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