CESTAT Rulings
CESTAT New Delhi CESTAT New Delhi holds that “the Commissioner committed an illegality in disallowing CENVAT Credit of 1%/2% CVD paid on the imported coal”; Quashes Rs. 51.47 crores demand
...View More CESTAT, Chandigarh sets-aside confirmation of excess service-tax demand u/s 73 of the Finance Act against a words contract service provider; Holds that “As excess recovery of service tax can be
...View More CESTAT Chennai sets-aside demand of service tax on amount of Tax Deducted At Source (TDS) borne by assessee (service recipient) while grossing up the consideration payable to service provider; An advi
...View More CESTAT New Delhi allows CENVAT credit to assessee who availed credit of excise duty/CVD on inputs/input services used for construction of ‘mall’ prior to April 01, 2011; Assessee availed t
...View More CESTAT Bangalore affirms denial of exemption available to small-scale industries (SSI) on clearances of excisable goods chargeable to NIL rate of duty where assessee (manufactures bread, buns, cookies
...View More CESTAT Kolkata sets-aside demand of service tax under the Finance Act, 1944 and a further demand u/s 11D of Central Excise Act, 1944 on Watch & Ward (checking assistance) Service for checking tick
...View More CESTAT Kolkata quashes recovery of amount already refunded to assessee who availed area-based exemption benefit prescribed vide Notification No. 32/99-CE and executed FOR contracts which specified &ls
...View More CESTAT, Chennai holds the Assessee (Hyundai Motors) eligible to CENVAT credit of service-tax paid under ‘reverse charge mechanism’ (RCM), explains that when service-tax is paid under RCM a
...View More CESTAT, New Delhi quashes Rs. 14.25 crores demand against Satyam Cineplex (Assessee) confirmed under ‘renting of immovable property’ category on exhibiting films of film distributors witho
...View More CESTAT Delhi allows CENVAT credit on ‘outward freight’ in case of 'FOR destination sales' where seller-assessee retains the risk of loss until the goods reach the buyer, in terms of Rule 3
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