CESTAT Rulings
CESTAT Delhi upholds the revocation of courier license under Courier Imports and Exports (Clearance) Regulations, 2010 (CIER, 2010) and forfeiture of security deposit, citing violations of Regulation
...View More CESTAT Delhi holds that benefit of Area-Based Exemption Notification cannot be denied for a small parcel of land (Khasra) falls outside notified area since production/manufacturing is carried in a maj
...View More CESTAT Delhi allows appeal filed by Assessee against demand of differential central-excise duty raised on account of inclusion of notional cost of drawings and designs supplied free of cost (FoC) by M
...View More CESTAT (Ahmedabad), by 2:1 majority, dismisses Revenue’s appeal and upholds the order passed by Adjudicating authority, wherein demand for service tax was dropped on the ground that 85% of total
...View More CESTAT Chennai quashes service tax levy on assessee for construction of educational institutions citing ‘binding’ 2004 Circular which clarifies certain issues relating to applicability of
...View More CESTAT Kolkata quashes the demand of differential excise duty, interest and penalty on assessee for clearance of clinker cement to sister units for captive consumption and paying duty as per Rule 8 of
...View More CESTAT Mumbai quashes order of Commissioner, Service Tax raising demand of service tax on supply of certain equipment (D.G. Sets, temperature control, and allied equipment) on lease/hire basis to cust
...View More CESTAT Ahmedabad holds that reversal of 6% amount under Rule 6(3) of the CENVAT Credit Rules, 2004 is not warranted on electrical power cables supplied at Nil rate of duty to Mega Power Projects under
...View More CESTAT Chennai sets aside service tax demand raised under ‘Interior Decorator’ service and ‘Completion and Finishing’ services, holding that composite works contract cannot be
...View More CESTAT Delhi rules in favour of Pan Parag India and exporters exporting ‘pan masala and gutkha’ against whom allegation was levelled that they were defrauding Government by misusing the Ex
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