CESTAT Rulings
CESTAT Mumbai allows CENVAT credit cash refund of Countervailing duty (CVD) & Special Additional Duty (SAD) u/s 142 of the CGST Act, 2017 to Reiter India (a leading supplier of systems for manufac
...View More CESTAT Kolkata quashes absolute confiscation of gold on finding that VAT invoices, VAT Returns, Stock Register have been filed regarding procurement and sale of gold in question by licit means; Furthe
...View More CESTAT Mumbai sets aside order passed by Assistant Commissioner rejecting SAD refund on the sole ground of limitation; Follows CESTAT Larger Bench ruling in Ambey Sales which held that the 1 yea
...View More CESTAT Delhi quashes duty demand against Emgee Cables & Communication (Assessee) premised on allegation of clandestine removal based information received from Income Tax Department on finding that
...View More CESTAT Delhi rules that BSNL is not liable to pay service tax on the usage of mobile phone facility provided to their employees free of cost to a certain limit; Department alleged that BSNL provided f
...View More CESTAT Delhi holds that no service tax can be levied in respect of the notional interest earned on security deposits taken towards renting of safe deposits and private lockers; Revenue alleged that th
...View More CESTAT Delhi holds that “Mere act of purchasing gold without bill is highly insufficient to confirm the grave allegations of conspiring the act of smuggling of gold”, and sets aside the or
...View More CESTAT Bangalore quashes demand of service tax under the ‘Authorized Service Station’ category on finding that Mahindra Reva (assessee) being a manufacturer of electric cars having its own
...View More CESTAT Delhi quashes service tax demand on M2K Entertainment (owners of M2K Cinemas) under the head ‘Renting of Immovable Property’ and ‘Maintenance Services and Advertisement Servic
...View More CESTAT Mumbai upholds Glenmark Pharmaceuticals' classification of imported 'Crimp Pumps', for use as components in Nasal Spray devices for medicament delivery, under CTH 8413 as ‘metering and do
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