CESTAT Rulings
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 Delhi dismisses Revenue’s appeal against order which dropped service tax demand against advertisment agency helping its clients to make media, print or podcast advertisements on various c
...View More CESTAT Mumbai holds that pre-deposit for service tax appeal made through DRC-03 prior to October 28, 22 has to be treated as sufficient compliance, since tax could be recovered as an arrear of Service
...View More CESTAT Mumbai finds Hindustan Petroleum Corporation Ltd. (Assessee) eligible for CENVAT credit of service tax paid on medical insurance of employees, and CISF security, finding that these services are
...View More CESTAT Mumbai holds that CENVAT credit distributed by Input Service Distributor cannot be denied to a manufacturing unit for lack of ‘nexus’ of input service with output; Assessee is a man
...View More CESTAT Delhi upholds levy of interest on IGST paid on imported goods with delay and states “whatever rate of tax and interest apply to IGST in the course of inter-state trade also apply to suppl
...View More CESTAT Chennai rules that Clear Float Glass is classifiable under CTH 70051090 and thus eligible for exemption of the benefit of the Notification No. 46/2011-Cus dated June 01, 2011; Relies on Kolkata
...View More CESTAT Chennai holds that sub-contractor supplying the goods to main contractor,who participated in the International Competitive Bidding, is also eligible for central excise duty exemption under Noti
...View More CESTAT Ahmedabad, by a 2:1 majority, upholds penalty on Genom Biotech Pvt. Ltd. (assessee) for attempting to re-import of expired medicines through an unauthorized Port (Pipavav Port); The Member-Judi
...View More CESTAT Delhi upholds the Commissioner’s order confirming service tax demand alongwith penalty on “construction of complex, building, civil structure or a part thereof” and “wor
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