CESTAT Rulings
CESTAT Ahmedabad quashes order demanding service-tax under "Storage and Warehousing services" (SWS), from assessee providing container freight station services (CFS), rejects Revenue’s argument
...View More CESTAT, New Delhi denies exemption to ‘module mounting structures’ manufactured by Assessee, supplied to solar power water pumping systems suppliers for irrigating agriculture fields, unde
...View More CESTAT Ahmedabad rules that, “Mere entries in third parties’ records of Transporters and brokers cannot be basis for clandestine removal”, sets-aside duty demand confirmed basis thir
...View More CESTAT Ahmedabad sets-aside demand of excise duty on C.I. mould manufactured on job-work basis from old/used moulds supplied by principal manufacturer under Notification No. 214/86 dated March 25, 198
...View More CESTAT, Ahmedabad allows CENVAT credit on construction and works contract service executed for the purpose of re-carpeting of existing road in industrial estate/factory as the same falls und
...View More CESTAT Mumbai dismisses Revenue’s attempt to tax recompense received by assessee from overseas parent entity to the extent attributable to carriage within India, sought to be taxed by recourse t
...View More CESTAT Mumbai holds that "stipulation contained in Section 111(2) with a limitation period of one year to take action against any false declaration cannot be bypassed by the designated authority, sinc
...View More CESTAT, Mumbai holds that there can be no controversy on the immunity from tax for the period after July 01, 2012, merely from transfer of responsibility for toll collection to the assessee; Notes tha
...View More CESTAT Mumbai rules that owing to uncertain conformity with the definition of ‘courier agency’ u/s 65 (105) (f) of the Finance Act, the assessee, a Goods Transpor
...View More CESTAT Ahmedabad rules that Member of Association who receives the service and bears expenditure alongwith the service tax is entitled for CENVAT credit even th
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