CESTAT Rulings
CESTAT Chandigarh rules that the self-credit availed by the Assessee-Unit in terms of the Notification No.56/2002-CE cannot be recovered in terms of Section 11A of Central Excise Act, 1944; Further, o
...View More CESTAT Kolkata dismisses Revenue’s appeal charging differential duty on account of classifying bed-sheets imported by the Assessee under CTA 5407 (Polyester Woven Fabrics) as opposed to Assessee
...View More CESTAT Chennai upholds assessee’s classification of ‘Pantographs and Parts’(used specifically for the collection of electric current, which is mounted on the roof of the car body) un
...View More CESTAT Delhi drops demand of service tax on compensation received by the Assessee in respect of equipments/tools 'Lost In Hole' (LIH) (i.e. get stuck or lost and are not retrievable) while providing d
...View More CESTAT Mumbai sets aside the absolute confiscation of rough diamonds, observing that the confiscation of goods without offer of redemption is inappropriate; Also finds that there was lack of a complet
...View More CESTAT Delhi rejects the refund claim filed by the assessee concerning 60% of the service tax paid as a service supplier for renting buses and motor vehicles to the Nuclear Power Corporation of India
...View More CESTAT Delhi partially allows Revenue’s appeal in respect of classification of Student Almanac and teacher planner under Chapter 48; Holds that Student Almanac and teacher planner manufactured s
...View More CESTAT Delhi sets aside extended period demand against jewellery manufacturer, observes “Although on merits, we have held that the appellant is liable to pay central excise duty on manufacture o
...View More CESTAT Allahabad quashes demand raised under ‘Real Estate Agent’ service merely basis figures shown in Form 26AS statement; Finds that, SCN mentions service rendered by Assessee as ‘
...View More CESTAT Mumbai drops service tax demand against ‘Air Travel Agent’on commission/incentive received from Global Distribution System (GDS) companies for visa and passport processing along wit
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