CESTAT Rulings
CESTAT Allahabad upholds service tax demand on DGAC charges separately collected by a mall operator from its tenants in providing backup power supply of air conditioning
...View More CESTAT Bangalore dismisses Revenue’s appeal, rules that CENVAT credit on tubes and flaps when cleared along with the manufactured tyres in a set packing to Original Equipment
...View More CESTAT Allahabad quashes demand on provisions of works contract and consultancy engineering service as they were confirmed under incorrect provisions, states “Works Contract Service and En
...View More CESTAT Kolkata sets aside demand and denial of Notification No. 25/1999-Cus (as amended) benefit, on account of undervaluation of imports, finding that the demand, by rejecting import’s tra
...View More CESTAT Allahabad disallows assessee (a manufacturer of Portland Pozzonala Cement) to take CENVAT credit on Structural platforms, flat rolled products of iron/ steel and hot rolled alloy
...View More CESTAT Chennai sets aside demand of differential duty and interest against BMW India Private Limited in respect of fuel adaptor fitted with the diesel cars at their Vehicle Distribution Centre (VDC) w
...View More CESTAT Delhi holds that conversion of bare skeletal structure of a building into modern commercial showrooms/outlets constitutes as ‘original works’, consequently quashes demand of service
...View More CESTAT Allahabad rejects Revenue's appeal, upholds the original order dropping demand for construction services rendered by assessee to education institutions like IIT, JK Educational Foundation, Supe
...View More CESTAT Delhi upholds demand on assessee for undervaluation of import transaction value and for declaration of lower retail sale price (RSP) in the Bills of Entry; Observes that this is one of the rare
...View More CESTAT Allahabad holds that “charges of clandestine removal of the goods cannot be upheld merely on assumptions and presumptions, but has to be proved with positive evidence such as purchase of
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