CESTAT Rulings
CESTAT sets aside levy of tax on the receipts generated by assessee (ICICI Bank) from securitization agreements entered into prior to February 2006, finds same to be “without authority of law&rd
...View More CESTAT Delhi determines that importer of telecom or information & communication technology products having only Multiple Input/Multiple Output Technology (MIMO) i.e. Ubiquity Access Points product
...View More CESTAT Mumbai dismisses the service tax demand against HDFC Bank on margin money/profit/spread earned out of ‘trading of the foreign currencies’ under the category of “Banking and ot
...View More CESTAT, Chennai holds that Air Conditioner-Outdoor units and Air Conditioner-Indoor units imported by Assessee are classifiable under CTH 84159000 as “Parts of Air-Conditioners” and thus e
...View More CESTAT Kolkata holds assessee not liable to service tax under the category of ‘Cargo Handling Service' on finding that ‘service recipient’/ Tata Steel Ltd. is already paying service
...View More CESTAT, Ahmedabad holds that Patanjali Foods (Assessee) is not required to pay 5% increase in duty as on date of clearance, is eligible for re-assessment of bills of entry basis un-amendment Notificat
...View More CESTAT Delhi rules on leviability of Clean Energy Cess (CEC) on stock of coal held by assessee, a wholly owned subsidiary of Coal India Ltd. and quashes recovery of CEC on finding that actual levy inc
...View More CESTAT Kolkata allows Steel Authority of India (SAIL/assessee) to avail CENVAT Credit on ‘structured steel plates’ used for fabrication of capital goods (mills, conveyors, belts, pipelines
...View More CESTAT Mumbai exempts import of ‘escalators with accessories’ by Delhi Metro Rail Corporation (DMRC) intended for specific use and sets-aside denial of benefit on account of non-existence
...View More CESTAT Chennai (Larger Bench) in deciding whether a refund order passed u/s 142 (3) of the CGST Act would be appealable before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), answers
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