CESTAT Rulings
CESTAT, Mumbai while presiding over dispute over classification pertaining to vessels declared as ‘Excursion Boat’ reiterates that, declared classification prevails by default and “d
...View More CESTAT, Ahmedabad holds that the provisions of Section 11B of the Central Excise Act would not govern the grant of refund claims arising on account of finalization of provisional assessment under Rule
...View More CESTAT Kolkata, on remand by Meghalaya HC, reverses its earlier order to restore the penalty imposed by the original order on the assessee for incorrectly valuing its final products cleared to r
...View More CESTAT, New Delhi rules that collection of ‘User Fee’/‘Toll’ on National Highways by Assessee cannot be categorised as an activity of providing ‘Business Auxillary servic
...View More CESTAT Ahmedabad allows credit to Reliance Industries on Erection, Commission, Installation Services (ECIS) and Works Contract Service (WCS) availed from various contractors/service providers for mode
...View More CESTAT Kolkata rules that the demand of duty in respect of cigarettes cleared for testing purposes for the period March 1, 1983 to December 27, 1990 is sustainable “only in respect of normal per
...View More CESTAT Delhi holds that Chairman, CEO & MD (Pawan Munjal) of Hero MotoCorp Ltd. (HMC) is not a “beneficial owner” of seized foreign currency, absolves him of penalt
...View More CESTAT, New Delhi quashes duty demand on Carbon Dioxide (CD) which arose inevitably as a consequence of manufacturing “Beer” (non-excisable under Central Excise Act but excisable under Raj
...View More CESTAT Mumbai affirms Adjudicating Authority’s order which held that in case of inputs procurement by domestic manufacturer from EOUs, availment of CENVAT credit&nb
...View More CESTAT Mumbai allows Lehman Brothers Securities (assessee) to claim refund of service tax paid by them ‘under protest’ under Reverse Charge Mechanism (RCM)&nb
...View More
 (1).PNG)
