CESTAT Rulings
CESTAT Mumbai disposes appeals of assessee on finding that same have abated with effect from the date of approval of resolution plan (RP) by NCLT; Thus, Tribunal observes that from the date of approva
...View More CESTAT Delhi quashes order imposing service tax on off-shore Engineering and Technical services treating it as an independent contract upon observing that terms of all the contracts entered by Assesse
...View More CESTAT Mumbai upholds rejection of refund claim of service tax paid mistakenly for the reason that assessee filed refund claim beyond time limit of one year provided u/s 11B of Central Excise Act, 194
...View More CESTAT Delhi quashes demand on shifting Delhi Jal Board (DJB) water pipelines to enable Delhi Metro Rail Corporation (DMRC) to lay metro rail network; Refers to Madras HC decision in Indian Hume Pipes
...View More CESTAT, Ahmedabad disposes Ultra Tech’s appeal, holds the same “as infructuous” while observing that it cannot decide finally whether the adjudged amount can be recovered by the Depa
...View More CESTAT Mumbai holds assessee eligible to refund in cash of CVD and SAD paid after appointed date for GST implementation in respect of bill of entry filed during the pre-GST regime, cites “clear
...View More CESTAT Hyderabad refutes the very request of assessee for refund to its customers of service tax paid and undisputedly collected from customers, finds that same “is against the statutory provisi
...View More Delhi CESTAT extends customs duty exemption to Ingram Micro on import of Wireless Access Points (WAP) which has only MIMO technology and not LTE standard; The whole issue circles a
...View More CESTAT Mumbai quashes demand of service tax under the category of ‘work contract services’ finding that under the SCN, “revenue has not made any demand of service tax… under t
...View More CESTAT quashes demand equal to 5%/6% of value of exempted services (trading) under Rule 6(3) of CCR towards CENVAT credit availed on common input services by Forward Contract Service provider; CESTAT
...View More