CESTAT Rulings
CESTAT upholds disallowance of CENVAT credit utilisation of input services such as repair & maintenance service, legal & CHA services availed at factory in Pune towards dispensing service tax
...View More CESTAT upholds Commissioner (Appeals) order which set aside retrospective service tax demand on recipient of Goods Transport Operator (GTO) services, consequent to enactment of Finance Act 2003; Follo
...View More CESTAT upholds demand under reverse charge mechanism in respect of commission remitted to foreign entity acting as broker of rough diamonds, though restricting same to normal limitation period; Issue
...View More CESTAT confirms duty demand, machines used for transportation of grain within factory or for storage or feeding into certain machines classifiable under CETH 8428 as “conveyors and elevators&rdq
...View More CESTAT grants excess duty refund to assessee, deduction of turnover / quantity discount admissible since same linked to quantum of goods purchased by dealers in a month and varies from dealer to deale
...View More CESTAT allows CENVAT credit on capital goods and input services utilised in telecom towers constructed / erected for purpose of providing Business Support Services; Finds no reason to deviate from vie
...View More CESTAT dismisses Revenue appeal, show cause notice for recovery of service tax erroneously refunded must be issued within 1 year from date of sanction order, in terms of Sec 73(1) of Finance Act absen
...View More CESTAT sets aside Commissioner (Appeals) order which rejected input service refund claim in respect of employees group insurance mediclaim premium and car parking rentals, as not directly related to s
...View More CESTAT upholds Commissioner (Appeals) order, 2% Education Cess inapplicable on goods imported under Target Plus Scheme, when basic customs duty (BCD) and additional customs duty (CVD) exempt vide Noti
...View More Once duty demand set aside for any reason, amount already paid / deposited, either under protest or otherwise, cannot be held as valid or justified on merit; Rejects Revenue contention that since asse
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