CESTAT Rulings
CESTAT Kolkata dismisses denial of refund claim by Revenue citing assessee’s failure to file appeal pursuant to re-assessment of Shipping Bills (SBS) raising demand
...View More CESTAT Delhi confirms demand of service tax under ‘Commercial Training or Coaching’ on assessee with regard to imparting of education in the field of Postgraduate Courses in
...View More CESTAT Bangalore dismisses MTR Foods' appeal, holds that ‘Badam Milk Drink-Ready to Drink’ is classifiable as ‘Beverages’ under Heading 2202 9030 which is a specific entry for
...View More CESTAT Chennai holds that receipt of ‘commission’ from foreign buyers towards a bouquet of services (like monitoring quality, testing samples etc.) is not "mere selling or purchase of good
...View More CESTAT Kolkata rules that show cause notice disallowing deduction of Joint Plant Committee (JPC) Cess from assessable value is premature if the RT-12 assessment date [i.e. 1996] is taken as the date o
...View More CESTAT Delhi finds it fit to drop the entire demand of service tax under the heading ‘manpower services' against Boeing-India on expenses reimbursed to employees seconded from its holding compan
...View More CESTAT Kolkata, allows appeal against the order passed by Commissioner (Appeals) upholding Adjudicating Authority’s order rejecting Assessee’s claim for refund of service tax paid on rever
...View More CESTAT, Allahabad on observing that the Commissioner has not implemented the order of this Tribunal even after being directed under Rule 41 of CESTAT Procedure Rules, 1982 and having been allowed suff
...View More CESTAT Mumbai allows refund of accumulated CENVAT credit opining that obtaining Service Tax registration is not a prerequisite for claiming refund; In present case, redunds were denied on various grou
...View More CESTAT Allahabad sets aside the denial of area-based exemption to assessee manufacturing ‘Corrugated Boxes and Laminated Paper’ at Rudrapur Uttarakhand under Notifications Nos 49/2003-CE a
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