CESTAT Rulings
CESTAT Ahmedabad allows provisional release of seized warehoused goods for re-export/export on finding that continued withholding of export consignment even if seized by any agency is not appreciated
...View More CESTAT Delhi holds that onus on Customs Broker cannot, extend to verifying that officers have correctly issued certificate or registration and cannot sit in judgment over the certificate or registrati
...View More CESTAT Delhi holds that value of input/input services only to such an extent as was used for generation of such an amount of electricity sold outside by Sponge Iron Manufacturer was to be taken for co
...View More CESTAT Ahmedabad rules that construction services used for modernization of existing Effluent Treatment Plant (ETP) is eligible to CENVAT credit; Assessee claimed credit on construction services recei
...View More CESTAT Mumbai rules that entitlement of 'oil exploration and production contractors' towards ‘Cost Petroleum’ and ‘Profit Petroleum’ under ‘Production Sharing Contract&rs
...View More CESTAT Chandigarh sets-aside the refund rejection order w.r.t. tax paid on advances received in respect of cancelled purchase orders (POs) held by Revenue as time-barred in terms of Section 11B of Cen
...View More CESTAT Bangalore quashes service tax demand for reclassification of service and demand of differential service tax on transaction of sale of goods and other independent transactions as also dismisses
...View More CESTAT Mumbai rebuffs assessee’s plea of manufacture on goods imported under Advance Authorization Scheme, finds assessee's claim that goods were subject to manufacturing process as not "credibl
...View More CESTAT Kolkata finds no case for confiscation of imported goods (Bangladesh origin 100% Polyester quilt) detained by DRI on premise that value of goods was declared differently in Bangladesh
...View More CESTAT Ahmedabad holds that Assessee’s entire activity of manufacturing Ready Mix Concrete (RMC) and delivery at the site of customer is excisable activity, therefore, the same doesn’t fal
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