CESTAT Rulings
CESTAT Kolkata quashes order of CENVAT Credit denial of around Rs. 81.66 lakh along with penalties, holding that Revenue failed to establish non-receipt of goods or suppression of facts; Notes that pr
...View More CESTAT Delhi holds that “no excise duty would be leviable on the packing/re-packing of the parts of the two construction equipments prior to 29.04.2010. However, w.e.f. 29.04.2010, the appellant
...View More CESTAT Delhi rejects Vedanta’s appeal regarding rejection of interest payment with refund of excess duty paid, in case relating to the determination of the relevant date for payment of interest
...View More CESTAT Delhi holds that once discharge certificate (SVLDRS–4) has been obtained by the Assessee under the Sabka Vishwas (Legacy Dispute Resolution ) Scheme, 2019, further proceedings by way of a
...View More CESTAT Delhi drops demand amounting to Rs 11.35 Crores (approx.) on delayed payment charges collected by the Assessee (stock-broker) upon failure of his customers due to failure to make the payment to
...View More CESTAT Kolkata holds that supply of work of rural electrification in Sikkim via contracts awarded under the Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) is not liable to be taxed in terms of Notif
...View More CESTAT Kolkata allows ITC Ltd appeal regarding classification of “PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)”, classifying the same under Customs Tariff ltem No. 2522 1000, rath
...View More CESTAT Allahabad disallows carry forward of un-utilized CENVAT credit into GST regime on finding that the amount paid by assessee under reverse charge mechanism (RCM) on certification services, Legal
...View More CESTAT Hyderabad dismisses demand of service tax on account of liquidated damages (LD) received from their vendor/contractor, finding that “LD/penalty cannot be considered as receipts towards an
...View More CESTAT Chandigarh drops service tax demand amounting to Rs. 43 Crores (approx.) on license fees/spectrum fees paid by the Assessee (a telecommunication company) who was a licensee in respect of 21 lic
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