CESTAT Rulings
CESTAT Mumbai classifies ‘works contract’ service received by JSW Steel as new construction, more particularly, as ‘Original Works’; Examining each and every work order as agai
...View More CESTAT Delhi quashes demand raised by Principal Commissioner Service Tax, New Delhi on activities of assessee in Rajasthan and Chandigarh where they were separately registered; Observing that assessee
...View More CESTAT Delhi approves reversal of CENVAT credit by ‘manufacturer of urea’ (assessee) by reckoning value of ‘urea’ removed (as heavily subsidized by Notification No. 12/201
...View More CESTAT Ahmedabad holds assessee providing “Outdoor Catering Services” to factories beneficiary of service tax exemption as per Mega Exemption Notification, resultantly exempt from pay
...View More CESTAT Mumbai sets aside differential customs duty demand on import of ‘external/portable ‘hard disk drive’ of several makes and models by assessee (Lenovo India), cites settled law
...View More CESTAT, Chennai rules that debit note, which is incomplete, cannot be considered as a document specified in Rule 9 of CCR for claiming CENVAT Credit, upholds order rejecting refund claim; Notes that A
...View More CESTAT Delhi dismisses Revenue’s appeal against the Appellate Authority’s order quashing differential duty demand on ‘fire sprinklers’ imported as part of ‘fire protectio
...View More CESTAT, New Delhi quashes the order denying the benefit of exemption on spiral bound study materials without printed MRP provided by the Coaching Centre, holds that, “the circular by the CBEC ca
...View More CESTAT Ahmedabad holds assessee (Reliance Industries) entitled to interest on refund claim of CENVAT credit which was reversed in excess to the actual reversal required in terms of Rule 6(3) of CENVAT
...View More CESTAT Mumbai sends matter back to original authority for re-computation, directing assessee to furnish accountal of credit taken on ‘input service’ to which the ratio in formula is to be
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