CESTAT Rulings
Mumbai CESTAT sets-aside Revenue’s re-classification of imported goods used in manufacture of components and systems for assembly in ‘motorcycles’ under residuary description of head
...View More Hyderabad CESTAT allows assessee’s appeal in part, modifies order to the extent of allowing the assessee (importer) to re-export goods (Green Peas) on payment of redemption fine to the tune of R
...View More CESTAT Chennai allows refund of CENVAT credit in cash pertaining to service tax paid in March 2019 on services received from the foreign service provider (software import) in pre-GST era; Rules that &
...View More CESTAT Delhi holds assessee eligible to CENVAT credit of service tax paid under Reverse Charge Mechanism (RCM) on ocean freight in pursuant to audit objection; Thereby allows refund of same “und
...View More CESTAT Ahmedabad sets-aside order denying benefit of Advance Authorization to Assessee on ground of misdeclaration of imported goods given the undisputed fact of use for manufacture of export goods; H
...View More CESTAT, Chandigarh rules that “As long as the capital goods ….were used in the manufacture of dutiable goods (post 7.7.2009), nothing stops the appellant from taking CENVAT credit even on
...View More CESTAT Allahabad holds that service-tax cannot be levied on fixed components of job-charges which formed part of cost of manufacture and have suffered excise duty, refers to co-ordinate bench ruling i
...View More CESTAT Allahabad observes that “in trade parlance ‘concrete mix’ and ‘RMC’ are used interchangeably, as clarified by the Board Circular and by the Hon’ble Supreme C
...View More CESTAT Mumbai refers the matter to Hon’ble President to settle the issue as regards Assessee’s claim of a cash refund of its unutilized CENVAT credit on account of closure of its factory a
...View More Kolkata CESTAT holds that there is no requirement of reversal of CENVAT credit under Rule 6 of CCR, 2004 for provision of restaurant services in view of CBIC’s Circular No 213/3/2019-S.T. dated
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