CESTAT Rulings
CESTAT Delhi holds manufacturer of clinker and cement “clearly entitled” to refund of balance amount of credit on Education Cess (EC) and Secondary and Higher Education Ces
...View More CESTAT, Bangalore holds denial of benefit of conversion of shipping bills (SBs) to Advance License (AL) SBs as “clearly unacceptable and not in terms of spirits of Section 149”;&
...View More CESTAT Bangalore sets-aside refund rejection of service tax paid on upfront amount on long term lease of industrial lands taken from Kerala Industrial Infrastructure Development Corporation (KINF
...View More CESTAT Bangalore holds that conducts analytical tests on samples viz. blood, tissues etc. for foreign client for identification of genetic patterns and linkages of specific diseases or
...View More CESTAT Bangalore dismisses assessee’s appeal upholding rejection of refund claim sought under the Voluntary Compliance Encouragement Scheme, 2013 (the Scheme/VCES) finding no reason to interfere
...View More CESTAT, New Delhi quashes Revenue’s order classifying the imported gold coins (round)(other than legal tender) under CTI 7118 90 00 [cover gold coin, not being
...View More CESTAT Delhi holds demand of duty on scrap being the leftovers of packing material or worn out parts of consumables as “highly improper and illegal”, uncovers that same "is non-excisable b
...View More CESTAT Ahmedabad quashes order denying duty free benefits on 'Vital Wheat Gluten Flour' used as input for manufacture of Biscuit, as imported goods satisfy the description, value and quantity mentione
...View More CESTAT Bangalore holds recovery of sanctioned refund as contrary to the principles laid down by various HCs; Assessee is impugning the order of Commissioner (Appeals) which allowed Revenue’s app
...View More CESTAT, New Delhi holds assessee eligible to area-based exemption on goods “Nail Enamel” observing that treatment undertaken amounts to Manufacture as per Section 2(f) (iii) of Central Exc
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