CESTAT Rulings
CESTAT Ahmedabad grants remission of customs duty in respect of imported raw material destroyed in fire in SEZ unit of ONGC Petro Additions Ltd.; CESTAT dismisses all 3 ground adopted by Revenue
...View More CESTAT, Chennai rules that amount received by Chennai Super Kings’ player R. Ashwin (Assessee) under a Contract with India Cements Ltd (ICL/employer), a Franchisee in the Indian Premie
...View More CESTAT, Chennai upholds taxability of advances received by assessee (engaged in civil construction business) during the tax period from associated enterprise (AE), however, states that, unbi
...View More CESTAT Chandigarh extends the benefit of settlement of duty under Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) to assessee who is a co-noticee in a CENVAT credit recovery matter against Can
...View More CESTAT Allahabad sets-aside demand of service tax by granting assessee abatement on print media to the extent of 85%, in terms of Circular No. 341/43/96-TRU dated October 31, 1996 as also quashes dema
...View More CESTAT Delhi denies exemption on ‘LG Watch W7’ or ‘G Watch (Smart Watch)’ imported from Korea whilst observing that smart-watch capable of transmitting data and working on
...View More CESTAT, Mumbai holds that the conclusion arrived at in the impugned order for restricting the drawback and other eligible refunds of IGST, ROSL and MEIS benefits on export of goods, is not sustainable
...View More CESTAT Delhi denies CENVAT credit on capital goods/input services used in setting up the distillery unit which forms part of the same factory (of assessee, availing area-based exemption vide Notificat
...View More CESTAT, Kolkata holds that the activity of mere packing of rechargeable batteries along with battery chargers and labelling the same as “Eveready Recharge/Ultima” and “Uniross/Power
...View More CESTAT Delhi upholds levy of customs duty on re-import of goods into Domestic Tariffi Area (DTA) unit of Lupin Ltd. (assessee) without any manufacturing activity undertaken in Special Economic Zone (S
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