CESTAT Rulings
CESTAT Ahmedabad rejects Revenue’s appeal, allows CENVAT credit on furnitures used in Guest House of factory and Aluminium Zinc anodes used in laboratory of the factory; Notes that guesthouse is
...View More CESTAT, New Delhi holds that reversal of credit is not required where Assessee (auto part manufacturer) only created a general provision for slow-moving inventory and has actually not written off the
...View More CESTAT Mumbai allows assessee’s appeal, thereby entitling it to refund of CENVAT credits worth Rs. 18 lakh (with interest), against which payment of Service Tax was made during the GST regime an
...View More CESTAT Hyderabad sets-aside demand on “withholding tax” paid to Income Tax department in respect of payment to foreign service providers by Assessee, constructing a seven star hotel; Furth
...View More CESTAT Hyderabad quashes service-tax demand on ‘liquidated damages/compensation charges’ received by ‘Port service provider’ (assessee) from service recipient (importer) toward
...View More CESTAT Kolkata rules that, no service-tax can be levied on statutory compensation received by Jindal Steels (Assessee) under Coal Mines (Special Provisions) Act, 2015 (CMSPA) for cancellation of alloc
...View More CESTAT, Bangalore quashes Order denying CENVAT credit benefit transferred to the Assessee under Business Transfer Agreement, holds that the Assessee has duly complied with the requirements of Rule 10
...View More CESTAT Ahmedabad rules that CENVAT credit is available in respect of inputs and packing material used in manufacture of medicament which is used for testing/quality purpose and destroyed thereafter; D
...View More CESTAT, Hyderabad holds that Assessee is not liable to pay Service tax during the relevant period i.e. from April 2005 to March 2007, follows the decision of the Hon’ble Supreme Court in CCE vs.
...View More CESTAT (Larger Bench) allows Reliance Industries (Assessee) to avail CENVAT credit of the service tax paid on insurance premium for availing mediclaim facility for employees who opted for ‘Volun
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