CESTAT Rulings
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
...View More CESTAT Ahmedabad holds that “any contract which is executed or payment their against (except the way of credit/ debit) made prior to 07.07.2009, the value of goods supplied under the separate co
...View More CESTAT Ahmedabad allows CENVAT credit in respect of ‘Dredging and Marine Consultancy Service’ received for smooth navigation of vessels at assessee’s private jetty; Notes that Commis
...View More CESTAT (Larger Bench) quashes service tax demand on target incentives received by travel agents from airlines and Computer Reservation Companies (CRS Companies) under the category Business Auxiliary S
...View More CESTAT Bangalore sets-aside order rejecting refund claim filed by SEZ unit towards Group Health/Medical/Personal Accident Insurance Services & Meal Passes on the ground that same are not covered u
...View More CESTAT Delhi sets aside order denying interest on delayed refund for the period running from the date of deposit till the realisation of refund of the amount paid under protest; Holds that interest on
...View More CESTAT Delhi sets aside order of confiscation as well as penalties imposed on an Assessee u/s 112(a) and 114AA of the Customs Act, 1962, holds that the penalty had been imposed mechanically without pr
...View More CESTAT Chennai holds assessee (BMW India) eligible to refund of excess customs duty paid, which was rejected by Revenue on the ground that Assessee has not shown customs duty separately on the sale in
...View More CESTAT Ahmedabad sets-aside order confirming demand of service tax on amounts recovered by assessee from its supplier on account of poor quality of material supplied to it (i.e. assessee); Remands the
...View More CESTAT allows Honda Cars appeal, quashes order demanding reversal of CENVAT Credit absent suppression or mis-declaration by assessee, engaged in activities liable to tax and trading activities (not li
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