CESTAT Rulings
CESTAT Bangalore sets-aside order demanding reversal of CENVAT credit on Event Management, Outdoor Catering, Mandap or Shamiana Service and Rent-a-Cab service by Microsoft India’s 100% Export Or
...View More CESTAT Delhi holds that National Calamity Contingent Duty (NCCD) would not be leviable on ‘gas condensate’ (mixture of heavier hydrocarbons), arising as an intermediate product at the time
...View More CESTAT Delhi sets-aside Revenue’s order of absolute confiscation of exotic birds and animals owned by Assessee, directs return of seized birds/animals within seven days; Relies on Allahabad HC&r
...View More CESTAT Hyderabad holds that services used for setting up of assessee’s factory is covered by definition of ‘input service’ post April 2011, sets-aside order denying CENVAT credit and
...View More CESTAT Chennai holds that no service tax is applicable on liquidated damages and penalties recovered by SAIL (Assessee) for non-adherance to the time-limits mentioned in the contract by its suppliers;
...View More CESTAT Mumbai opines that order denying CENVAT credit predicated entirely upon adjudication effected by Commissioner of Central Excise with jurisdiction over suppliers of assessee located in Jammu and
...View More CESTAT Ahmedabad modifies Commissioner (Appeals) [First Appellate Authority (FAA)] order deeming it to be “not sustainable” requiring assessee to pay a total pre-deposit of 17.5% [i.e. 7.5
...View More CESTAT Chennai opines that non-filing of Export General Manifest (EGM) by assessee who is a vessel operator/shipping line is “only an omission which is a condonable lapse”; Perusing Sectio
...View More CESTAT Chennai sets-aside order of confiscation and consequent penalty on assessee (job worker) who exported goods through third-party exporter, disregards Revenue’s allegation of violation of c
...View More CESTAT Ahmedabad holds that vegetable raw-oil (obtained from solvent extraction process of edible oils seeds in course of manufacture of final product) cannot be treated as product of 100% EOU (engage
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