CESTAT Rulings
CESTAT Ahmedabad rules on service tax demand for ‘Sales Promotion Commission’ under ‘Business Auxiliary Service’ and on overriding effect of Special Economic Zones Act, 2005
...View More CESTAT, Hyderabad holds that extended period of limitation is not invokable by the Revenue against Assessee for raising service tax demand on construction of Mechanical fertiliser handling and bagging
...View More CESTAT Delhi allows revenue’s appeal, quashes the order of Commissioner (A) while restoring the original order which rejected the transaction value declared by assessee for imported‘camera
...View More CESTAT Chennai in appeal by an American headquartered electronics manufacturer (assessee), rules on both classification and applicability of Exemption Notification on parts of cellular phones like &ls
...View More CESTAT Kolkata sets-aside order raising demand by denying benefit of abatement Notification No.1/2006-ST on the erection, commissioning and installation activities on account of ‘no show-cause n
...View More CESTAT Kolkata allows assessee's appeal, holds that while executing a turnkey project, value of goods sold under a separate contract is not required to be added when discharging service tax on a separ
...View More CESTAT, Chandigarh upholds Commissioner (Appeals) order denying interest on the delayed payment of refund of Education Cess and Secondary and Higher Education Cess to Medicament manufacturer availing
...View More CESTAT Bangalore dismisses Revenue’s appeal, upholds the order-in-appeal which affirmed assessee’s choice of classification of “Student interactive respond system” under CTH 84
...View More CESTAT quashes demand on clearance of ‘Potato Flakes, finds that as same was classified by Tribunal under Tariff Item No. 11052000, as opposed to department claiming classification under chapter
...View More CESTAT Hyderabad sets aside differential excise duty demand on ‘instant coffee’ packets/pouches of various sizes cleared in bulk by Tata Coffee Ltd. (assessee) to institutional custom
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