CESTAT Rulings
CESTAT Ahmedabad quashes service-tax demand on rebated amount of 'wharfage fees', where service-tax was paid by assessee (Essar Bulk Terminal Ltd or EBTL) on said fees levied&
...View More CESTAT Mumbai dismisses appeal by Revenue against manner of credit reversal adopted by assessee on exempted/trading activity for period prior to 2011; Revenue issue show cause notice requiring re
...View More CESTAT, Chandigarh extends benefit of area-based exemption Notifications on manufacture of Industrial Gas (Industrial Oxygen, Medicinal Oxygen, Liquid Nitrogen and Nitrogen Gas) and Dissolved Acetylen
...View More CESTAT Mumbai denies exemption benefit of Notification No.516/86–Cus dated December 12, 1986 to import of Rig Trident-II by assessee in April, 1988 where the Essentiality Certificate (EC) was is
...View More CESTAT Hyderabad negates the service tax demand for the period prior to June 01, 2007, on construction of Paryatak Bhavan (multistoreyed building with parking for tourism development) as a subcontract
...View More CESTAT Chandigarh sets-aside order demanding CENVAT credit reversal from SBI on amounts written off as bad-debts and advertisement & sales promotion services through Indian Railway Catering and To
...View More CESTAT, Ahmedabad reprimands Revenue for classifying goods imported by Assessee as High Speed Diesel (HSD) by testing only 14 parameters out of the 21/22 parameters prescribed for such classification,
...View More CESTAT Mumbai quashes demand on recovery of agency processing charges, backdating interest charges and look-in charges, recovered over and above the normal premium on insurance service provided by HDF
...View More CESTAT Kolkata sets-aside order upholding confiscation of goods on the allegation that assessee were not able to establish that goods were not smuggled into India, remarks, “appellants have no s
...View More CESTAT Allahabad holds that Revenue erred in disallowing exemption on work done for Railways, levying service-tax on consideration received from sale of bricks and denying abatement on turnover toward
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