CESTAT Rulings
CESTAT Delhi rules out applicability of limitation for claiming refund of amount where service-tax was not payable in view of retrospective exemption given to specified services vide an amending notif
...View More CESTAT Ahmedabad allows refund claim of assessee operating both as Special Economic Zone (SEZ) and Domestic Tariff Area (DTA) Unit, with distinct operations having separate books of account; Refe
...View More CESTAT Ahmedabad rules that CENVAT credit availed on the strength of Xerox copies of purchase invoices (instead of original copies) cannot be denied; Noting that, there is no dispute regarding t
...View More CESTAT Ahmedabad upholds imposition of penalty Rule 26 of Central Excise Rules, 2002 noticing that assessee was actively involved in facilitating to pass on the wrong CENVAT credit by issuing invoices
...View More CESTAT Mumbai rules that mere short payment of duty by the assessee is not sufficient to invoke the extended period of limitation, more so when assessee has been periodically filing ER-1 returns etc.
...View More CESTAT Delhi condones clerical mistake made during filing of Bill of entries (BoE) by mentioning ‘Apatite (GR) Calcium Phosphate’ in place of ‘Calcium phosphate’ where assessee
...View More CESTAT, Mumbai holds that "denial of refund on the presumption of ab initio ineligibility will not stand and refund procedure cannot be claimed to be a substitute for recovery" and "is without authori
...View More CESTAT Mumbai holds that process of crushing and screening ‘Iron Ore’ after mining and its subsequent blending with 5-10% iron ore concentrate would result in the classification of goods i
...View More CESTAT Delhi quashes demand of service tax on expenses reimbursed by the client (service recipient) incurred by event management service provider for hiring third-party vendors for completion of event
...View More CESTAT Kolkata sets aside service tax demand with interest on receipt of brokerage amount, also drops penalty on account of alleged erroneous adjustments; The assessee, engaged in business of Stock br
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