CESTAT Rulings
CESTAT Delhi sets-aside order rejecting claim refund of service-tax paid on input services on the ground of limitation by an Special Economic Zone (SEZ) unit by holding that procedural
...View More CESTAT Chennai allows transfer of credit lying in Wipro’s EOU unit to its DTA unit; Notes that Assessee was having central excise registration had an EOU unit which was
...View More CESTAT, Mumbai (Larger Bench) rules that, ‘Earth moving equipments’ such as compactors, excavators and road rollers cannot be termed as “automobiles” and he
...View More CESTAT Chennai sets aside demand of service tax observing that Assessee rendered the service of site formation and clearance work including the formation of ‘Kaccha Road’ to Governmen
...View More On the issue of service tax liability of exporter-assessee on the foreign banks charges, CESTAT Delhi holds that exporter “are not entitled to pay the service tax”, follows the ratio in Gr
...View More CESTAT Chennai holds that amount deducted by the Foreign bank towards the bank charges during remittance of export sale proceeds are not taxable under the service “Banking and other Financial Se
...View More CESTAT, Ahmedabad holds that though the ownership of the capital goods after their sale has changed, since there was no physical removal of the goods which remained installed and used within the facto
...View More CESTAT Delhi holds that for raising demand of service tax under reverse charge mechanism, the demand “has to be worked out and calculated transaction-wise and invoice-wise” and absent such
...View More CESTAT Chennai upholds rejection of Special Additional Duty (SAD) refund by holding that time limit for filing refund claim within one year of payment of additional duty of customs is applicable since
...View More CESTAT Chennai sets-aside demand on machines imported by Amul Industries (importer/job-worker/owner) but cleared by EOU (assessee), finds little merit in Revenue&rsq
...View More
 (1).PNG)
