CESTAT Rulings
CESTAT Chandigarh drops redemption fine and penalties imposed u/s 112 and 114AA of Customs Act, 1962 where assessee-importer sought provisional release of mis-declared goods upon ‘differential d
...View More CESTAT Ahmedabad holds that CENVAT credit on Commercial and Industrial Construction Service (CICS) used for construction of building which in turn is used for renting purpose is available post June 1,
...View More CESTAT, New Delhi sets-aside order rejecting refund claim of differential duty under protest paid by the Assessee on physician’s sample in absent of issuance of show cause notice (SCN), also qua
...View More CESTAT Delhi sets-aside suspension of license of assessee [authorized courier under Courier Imports and Exports (Electronic Declaration & Processing) Regulations, 2010] and forfeiture of security
...View More CESTAT Chandigarh holds assessee entitled to refund of Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess (‘Cesses’) lying unutilized in CENVAT credit account as
...View More CESTAT, Chandigarh dismisses Revenue's appeal against Commissioner(A)’s order whereby Revenue demanded interest from custodian (respondent/assessee, as appointed by the Revenue), on duty that wa
...View More CESTAT Delhi holds that where EOU manufacturers and exporters (assessees) are exporting identical/similar products and availed DTA clearance while achieving positive NFE and fulfilling export obligati
...View More CESTAT Delhi quashes demand under Rule 6(3)(i) considering that assessee followed Rule 6(2) and maintained separate records and has not taken credit on inputs/input services used in provision of tradi
...View More CESTAT, New Delhi holds Revenue’s Order-in-Appeal to be inconclusive since it found several mistakes with the Order-in-Original but neither did it decide on those issues so as to modify the orde
...View More CESTAT Larger Bench in a reference, rules that transportation/freight cost of remnant Aviation Turbine Fuel (ATF), left over in tank of aircraft returning from international flight, is not required to
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