CESTAT Rulings
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
...View More CESTAT Mumbai dismisses the appeal of Revenue for lacking in merit that assails the eligibility of Reliance Industries to take CENVAT credit on tax paid towards utilization of ‘goods transport a
...View More CESTAT Ahmedabad holds that activity of X-ray of pipeline qualifies as ‘works contract service’ on finding that it is provided along with material i.e. Xray films, while drawing parallels
...View More CESTAT, New Delhi interprets the term ‘consideration’, holds that “no show charges” i.e. forfeiture of the amount received by a hotel from a customer on cancellation of the boo
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CESTAT Chennai sets-aside demand of service tax on fees collected by assessee (Indian Lab) for biometric registration of candidates seeking employment in Malaysia and uploading
...View More CESTAT Chennai dismisses the demand of service tax on IIT, Madras [Centre for Industrial Consultancy and Sponsored Research or ICSR] under the head of ‘Scientific and Technical Consultancy&rsquo
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