CESTAT Rulings
CESTAT Chennai holds that Assessee, a company under the Ministry of Defence (MoD) has certainly made out a strong case in its favour on limitation and succeeds on this count, despite inferring that As
...View More CESTAT Delhi sets-aside demand against Bharti Infratel (providing ‘infrastructural support services’ to telecom companies) raised under Rule 3 (5A) of CENVAT Credit Rules, 2004 (CCR) on ca
...View More CESTAT Delhi sets-aside demand on notice-period pay received/recovered by assessee (employer) from employees for premature resignation; Rejects Revenue’s plea that assessee tolerated its em
...View More CESTAT Ahmedabad dismisses assessee’s appeal, holds that payment of amount being 20% of provisional duty assessed is “duty” and not security deposit as claimed by assessee; However,
...View More CESTAT Mumbai sets aside a total demand of Rs. 3.01 crores (approx.) on manufacturer of ‘mild steel ingots’ (assessee) based on allegation of clandestine production; Notes that original or
...View More CESTAT Ahmedabad sets-aside demand of CENVAT credit on ‘steel plates’ used as ‘inputs’ for fabrication of Storage Tanks/LPG spheres (capital goods) at refinery; While Reve
...View More CESTAT, New Delhi holds that the denial of CENVAT Credit refund claim in part, solely on the basis that the same was to be given in respect of closing balance of credit as declared in the return for t
...View More CESTAT Ahmedabad drops the penalty proceedings against assessee for overvaluation of ‘Friction Free Die’(GRP Mould Die) 1CTN (20 pieces packed with one cartons) which were to be exported w
...View More CESTAT Ahmedabad quashes recovery of CENVAT credit on ‘wastage’ of inputs chemicals i.e. Di-Ethyl Triamine Z (DETA) and Amine Z returned by Job-Worker to assessee-manufacturer after proces
...View More CESTAT Allahabad holds that supply of diesel generator (DG) sets to the customers under Hire Purchase Agreement would not amount to Supply of tangible goods for use (STGU) service for the period April
...View More
 (1).PNG)
