CESTAT Rulings
CESTAT Bangalore quashes demand on receipts from allotees of residential units, presumed as ‘consideration’ for service, holds “Being sale of immovable property, the receipts are bey
...View More CESTAT Delhi (Larger Bench) refuses to modify final finding of Designated Authority (DA) recommending withdrawal of anti-dumping duty (ADD) on import of PVC Flex Film from China PR finding no cog
...View More CESTAT Allahabad holds that there is no creation of unincorporated business entity/joint venture (JV) merely by sharing Net Box Office collections (NBOCs) by cinema hall owner vide an arrangement with
...View More CESTAT Ahmedabad allows refund claim arising from cancellation of sale of flats and consequential refund of amount to customers which was denied by lower authorities on ground on time-bar; Finds the c
...View More CESTAT holds assessee entitled to refund of SAD and CVD paid on goods imported under advance authorisation (AA) scheme in terms of the provisions of Section 142(3) and (6) of CGST Act; Directs jurisdi
...View More CESTAT Allahabad dismisses assessee’s appeal preferred beyond limitation period, finds “no reason why the appellant could not have filed an appeal before Commissioner (Appeals) while in pr
...View More CESTAT Mumbai holds that "nature of the service is irrelevant" for claiming refund of accumulated CENVAT credit attributable to ‘inputs’ deployed for rendering ‘s
...View More CESTAT Chennai sets-aside order confiscating goods exported by assessee based on test-report forwarded by Indonesian Police, finds the same “to be passed on erroneous facts and documents&rd
...View More CESTAT Ahmedabad reiterates the consistent view that mere mention of commission in export invoice alone is not sufficient to treat it as a commission and that same should be treated as discount only;
...View More CESTAT Bangalore sets-aside demand raised on lease/rental charges of wagons as received by assessee (lessor) under the category of ‘Supply of Tangible Goods’ (SOTG); Cites that, it is fort
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