CESTAT Rulings
CESTAT Delhi sets aside the demand of excise duty on clandestine removal based on difference in sale value of scrap as reported in balance sheet/trial balance and ER-1 returns; Emphasizing Revenue&rsq
...View More CESTAT Mumbai allows appeal filed by the Assessee permitting availment of Cenvat Credit on input services received from various entities of Reliance for the purposes of rendering colocation services,
...View More CESTAT Kolkata, placing reliance on its decision in Mohata Coal Company, rules that recovering ‘Supervision and Dealing Charges’ for setting up facilities at the premises of the clients in
...View More CESTAT Mumbai allows appeal filed by Axis Bank (assessee) availing CENVAT Credit to the tune of Rs 59.68 Crores (approx) on tax arising on premium charged by Deposit Insurance and Credit Guarantee Cor
...View More CESTAT sets-aside the order demanding service tax on the entirety of income earned under contract with Municipal Corporation of Greater Mumbai (MCGM) for establishment and upkeep of gardens, including
...View More CESTAT Kolkata holds that Emami Agrotech Limited (Assessee) is not liable to Social Welfare Surcharge (SWS) where Basic Customs Duty (BCD) is exempted in terms of Notification No.24/2015-Cus & 25/
...View More CESTAT Mumbai holds that Dish TV is not required to reverse CENVAT credit of CVD availed on import of viewing cards (VCs/Smart Card) in terms of Rule 3(5) of the CENVAT Credit Rules, 2004 (CCR) on the
...View More CESTAT Hyderabad observes that “indivisible nature of contract cannot be vivisected to classify them under different taxable services for period prior to 2007”; Remands the matter where as
...View More CESTAT Delhi quashes the order of service tax against BSNL (Assessee) which was issued on three grounds viz. (i) Difference in amount of CENVAT credit availed in ST-3 returns and CENVAT Credit Registe
...View More CESTAT Mumbai holds that investment services provided by Tata Asset Management Ltd (assessee) viz non-binding investment advisory service and investment management service, to clients located outside
...View More