CESTAT Rulings
CESTAT Delhi dismisses Revenue’s appeal against Order-in-Original sanctioning refund of excess additional duty of customs paid to Assessee; Remarks, “We are surprised as to
...View More CESTAT Ahmedabad holds that there is no taxability on Maintenance Charges collected by State Industrial Development Corporation from the industrial plot owners; Finds that present matter is no longer
...View More CESTAT Mumbai allows Jawaharlal Nehru Port Trust (JNPT/assessee) to take CENVAT Credit of service tax paid on servicing of toilets located in Port User Building; Revenue had denied
...View More CESTAT Chennai upholds the demand of service tax as an 'outdoor caterer" vis-a-vis assessee supplying coffee/tea/milk (non-alcoholic beverages) to its clients at their place even though assessee remit
...View More CESTAT, Mumbai holds that “Engineering Design & Drawings” of various models imported by the Assessee for the purpose of manufacturing of Wind Turbine Generator are not leviable to serv
...View More CESTAT dismisses Revenue's appeal, holds that, in absence of any consideration, corporate guarantee provided by Edelweiss Financial Services Ltd on behalf its subsidiaries located within and outside I
...View More CESTAT Delhi rejects Revenue’s contention that discovery of material facts after scrutiny or audit means the assessee has suppressed facts with an intent to evade payment of duty; CESTAT ru
...View More CESTAT, Mumbai dismisses Revenue’s appeal alleging over-valuation of imported goods by Adani Power, holds that such assertion hasn’t been established thus, the order doesn’t call for
...View More CESTAT Chennai sets-aside demand under reverse-charge mechanism (RCM) under category of ‘management, maintenance or repair’ (MMR) service against assessee [Dassault Systemes (DS) Simulia P
...View More CESTAT Chennai holds that “the TDS is a tax obligation which can never partake the character of value or consideration for the transaction or of the goods or of services.”; Thereby, d
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