CESTAT Rulings
CESTAT, Mumbai sets-aside order holding service provider (assessee) ineligible for credit on capital goods i.e. tippers where assessee sought registration on Oct 3, 2008 under mining service (made tax
...View More CESTAT Delhi upon noticing that matter pertains to “town seizure”, sets-aside confiscation and penalty imposed alleging smuggling in contravention of the various restrictions/prohibitions
...View More CESTAT, New Delhi upholds duty liability and consequent penalty against an importer invoking extended period of limitation where fake/forged licences/scrips were used to clear goods, remarks, "fraud v
...View More CESTAT Delhi allows refund of interest component of pre-deposit which was not deducted till stages of SVLDRS Form No. 2 and SVLDRS Form No. 3; Adjudicating Authority rejected the refund claim on the g
...View More CESTAT Kolkata allows refund of service tax paid on warehousing services which was wrongly deposited, rules that “Section 11B would not be a bar for the assessee to claim refund of tax paid unde
...View More CESTAT Delhi allows refund of CENVAT credit accumulated on clearance of excisable goods for export during the erstwhile excise regime; Notes that assessee’s (manufacturer of Sheet Metal Com
...View More CESTAT, Mumbai holds that conducting educational colloquiums (seminars) to inspire distributors as well as prospective distributors to work for promotion of Amway products is not taxable as
...View More CESTAT Chennai rules that “Tribunal at appellate stage cannot club the refund claims of different quarters and then consider the period of limitation”, thereby dispels assessee’s not
...View More CESTAT Ahmedabad drops demand towards credit reversal on input services of “Erection, Commissioning and Installation Services” provided by Assessee to National Hydroelectric Power Corporat
...View More CESTAT Delhi holds that reversal of credit under Rule 3(5B) of CENVAT Credit Rules, 2004 (CCR) is not required in case of making a general provision in the books of account for slow-moving/non-moving
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