CESTAT Rulings
CESTAT sets aside imposition of redemption fine and penalty observing that Assessee had “no intention to violate FSSAI and FSS Act and had no intention to import goods contrary to the prohibitio
...View More CESTAT Ahmedabad sets-aside order denying CENVAT Credit of Service Tax paid in respect of warehousing service availed for storing imported inputs before bringing same to factory for further processing
...View More CESTAT Bangalore allows CENVAT credit on Club Membership, Photography & Credit Card and Debit Card Services, holds assessee eligible for refund under Notification No. 27/2017- CE r/w Rule 5 of CCR
...View More CESTAT B’lore sets aside confirmation of demand under the Business Support Service on merit as well as on limitation, debunks Revenue’s stance of fixing service tax liability under ‘
...View More CESTAT, Ahmedabad sets aside refund rejection order against a pharmaceutical company, holds that no instance of service tax arises w.r.t. remuneration paid to partner by partnership firm; Expresses in
...View More CESTAT, Bangalore holds that just because Assessee, providing 'Commercial Training and Coaching Services', earned profit from investment in Mutual Fund (shown in books as other income), does not make
...View More CESTAT Delhi sets-aside Commissioner’s order confirming penalty against assessee for clandestine removal of copper ingots, cites wrong application of Sections 31, 58 and 106 of Indian Evidence A
...View More CESTAT Chennai allows assessee’s appeal against order proposing to recover a portion of sanctioned 4% SAD refund alleging that assessee is not owner/importer of goods (excavator machines); Notes
...View More CESTAT Larger Bench (LB), on reference, holds the employer eligible to claim CENVAT Credit on ‘Workmen Compensation Policy, remarks that “matter may be placed before the appropriate bench
...View More CESTAT B’lore quashes order rejecting export claim of assessee in respect of services rendered to group company located outside India; Relying on SC ratio in Super Poly Fabriks Ltd., finds that
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