CESTAT Rulings
CESTAT Ahmedabad rules that CENVAT credit is available in respect of Courier Service used for dispatching documents relating to business and manufacturing samples; Finds Revenue’s reasoning that
...View More CESTAT Bangalore in view inherent power under Rule 41 of CESTAT (Procedural) Rules, 1982 to secure the ends of justice, condemns Revenue’s action of auctioning Assessee’s confiscated goods
...View More CESTAT Bangalore rules ‘water purifiers’ which functions on gravity flow and do not require electricity, pump or pressurised vessel for purifying water to produce potable water, entitled f
...View More CESTAT, Bangalore sets-aside demand of service-tax raised against Assessee (service provider) on the ground that it didn’t include the TDS amounts in the assessable value of the service provided
...View More CESTAT Delhi upholds order imposing penalty on assessee (DIAL) for failure to perform its duty as ‘appointed custodian’ under the Customs bond and abide by provisions of Acts, Rules, Regul
...View More CESTAT Mumbai finds no justification proffered by assessee in support of claim that providing space to insurance companies for operating at the premises of motor vehicle dealers falls under the exclus
...View More Delhi CESTAT sets-aside order rejecting refund on the ground that duty was paid by using MEIS scrips, remarks that, “the issue is no more res-integra”; As for Revenue’s contention re
...View More CESTAT, Mumbai holds that as per Section 142(3) of GST Act, 2017, an assessee can file the application, claiming refund of amount of CENVAT credit after the appointed day and said application shall be
...View More CESTAT Delhi allows refund of eligible credit of CVD and Additional CVD paid on imported inputs under Advance Licence (AL) as per erstwhile CENVAT Credit Rules, 2004 on account of advent of GST regime
...View More CESTAT Ahmedabad rules that no penalty under Finance Act, 1994 is payable by assessee where the service-tax was paid in respect of GTA service as soon as it was pointed by auditor and again in cash wh
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