CESTAT Rulings
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
...View More CESTAT Bangalore holds denial of CENVAT credit to Bharti Airtel (Assessee) as barred by limitation and allows Assessee’s appeal, however, upholds Revenue’s stance on merits; Department&rsq
...View More CESTAT Bangalore finds that assessee engaged in exempted service of sale of space or time for advertisement in print media duly reversed proportionate credit, thereby, Rule 6 (3) of CENVAT Credit Rule
...View More CESTAT, Bangalore extends CENVAT credit on service of renting of premises/godown for storing raw material availed by assessee; Remarking that “godown of raw-material and the renting service in r
...View More CESTAT Delhi sets-aside order demanding Service Tax on compensation received by MTNL towards development rights under the Project Agreement under franchisee service u/s 65 (105)(zze) of Fina
...View More CESTAT Mumbai sets-aside denial of CENVAT credit to assessee (Hawkins Cookers Ltd.) on outdoor catering service, courier service, air and rail travel as well as tour operator service and club & as
...View More CESTAT Bangalore holds Assessee entitled to cash refund of CENVAT credit availed by it under Rule 5 of CENVAT Credit Rules, 2004, lying in balance of CENVAT account as per sub-section 3 and sub-sectio
...View More CESTAT Ahmedabad disallows CENVAT credit of Service Tax paid on Outward Transportation for clearance of Excisable Goods where freight amount was not included in the assessable value (AV); Ho
...View More CESTAT Delhi sets aside countervailing duty of 2.47% imposed on Malaysian origin ‘continuous copper wires’ vide Sr. no. 8 of Notification No. 1/2018-Cus (CVD) dated January 8, 2020; On the
...View More CESTAT Chennai dismisses appeal for want of jurisdiction on finding that claim of assessee is in relation to refund of unutilized credit, in cash u/s 142 (6) of CGST Act and not u/s 11B or Rule 5 of C
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