CESTAT Rulings
CESTAT quashes service tax demand against Port Trust in respect of leasing of land & water front to South West Port Ltd (SWPL) towards construction of jetty for purpose of loading and unloading of
...View More CESTAT holds that no interest is recoverable for non-reversal of CENVAT credit, where cheque issued towards sanctioned credit refund is deposited belatedly by assessee; Rejects Revenue’s stand t
...View More CESTAT grants partial respite to assessee, holds no excise duty payable on debit notes raised on purchaser towards excess amount of material used during manufacture of electrical transmission towers,
...View More CESTAT dismisses Revenue appeal, grants anti-dumping duty (ADD) exemption on ‘vitrified / porcelain tiles’ produced in China and exported from Malaysia, in terms of Sr. No. 9 of Notificati
...View More CESTAT sets aside excise duty demand on band aid wastes generated in the hands of job-worker and cleared by assessee outside factory for incineration; Notes that in terms of Drugs & Cosmetics Act,
...View More CESTAT restores Custom House Agent’s license, states that even though clearance of imported consignments was violative of declaratory provisions of Customs Act, there is no evidence on record to
...View More Enhancing height of fly ash storage facility at Thermal Power Plant not taxable as “site formation and clearance, excavation and earthmoving and demolition service” u/s 65(105)(zzza) r/w S
...View More CESTAT denies concessional CVD benefit under Notification No. 6/2006-CE on imported ‘external hard disks’, holding them classifiable as “removable or exchangeable disc drives”
...View More CESTAT holds that financial advisory services in respect of energy, banking, transport & urban infrastructure shall be taxable as “Banking and Other Financial Services” (BoFS) w.e.f. A
...View More CESTAT allows 75% abatement on service tax paid towards Goods Transport Agency (GTA) services under reverse charge mechanism; Holds denial of benefit on ground that assessee failed to produce declarat
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