CESTAT Rulings
CESTAT Kolkata holds that SCN demanding credit reversal equal to 5% or 10% of value of exempted products under Rule 14 of CENVAT Credit Rules, 2004, is not supported by law and it is not permissible t
...View More CESTAT Ahmedabad holds that where assessee has only one manufacturing unit and revenue has not produced any evidence otherwise, there is no need of ISD Registration for a marketing office from which a
...View More CESTAT Chandigarh holds the show cause notice issued in remand proceedings for absolute confiscation as barred by limitation as per section 110 (2) of Customs Act, allows provisional release of goods
...View More CESTAT Ahmedabad allows refund of CENVAT Credit reversed under protest due to audit objection, holds that, said payment cannot be said to have attained finality in terms of 11A (2) of Central Excise A
...View More CESTAT Mumbai rules that denying refund of tax paid on rentals “is incorrect in law in the absence of recovery of credit for ineligibility”, consequently, allows refund of tax paid on rent
...View More CESTAT Ahmedabad upholds sanctioning of refund claim as well as condoning delay in filing by the Adjudicating Authority on finding that under any circumstances the SEZ Unit (Assessee) should not be bu
...View More Hyderabad CESTAT sets-aside service tax demand on reimbursable expenses collected from clients,finds that "service tax has to be levied only for consideration received for service" refers to SC ruling
...View More CESTAT, Ahmedabad holds that Assessee (a service provider) taking CENVAT credit of 50% on capital goods at Surat on account of change in office location from Mumbai is "absolutely legal and correct",
...View More CESTAT Delhi reproaches Revenue for its failure to distinguish “the nonpayment of tax for the reasons beyond the control of the assessee from the situation where the assessee has failed to depos
...View More CESTAT Bangalore holds that mere procurement of land from the farmers and getting necessary approval from the government authorities will not create a tax liability under the taxable category of &ldqu
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