CESTAT Rulings
CESTAT Mumbai dismisses assessee’s Rectification of Mistake (RoM) application, absent mistake apparent on the face of record in the final order of the Tribunal; Holds that “grounds raised
...View More es that “With the issue of taxability under ‘works contract service’ having been raised by the appellant company before the adjudicating authority, it is not open now to claim that t
...View More CESTAT Ahmedabad holds that “Flexi Tank Containers”, a bulk container imported by assessee for exporting cargo, is 'durable' in nature, thereby, assessee is entitled to exemption under Not
...View More CESTAT Chennai classifies telecommunication internet equipment and their parts i.e. (a) Access point (b) Enterprise class Ethernet switches (other than carrier Ethernet switches) and (c) Net
...View More CESTAT Bangalore allows Microsoft India’s (100% EOU-STPI) appeal against Commissioner’s order rejecting its appeal against the Order-in-Original on ground of limitation; Rules that “
...View More CESTAT sets aside order denying CENVAT credit of Rs. 25 crores (approx.) availed by Bharat Aluminium Company Limited (BALCO/assessee) on supplementary invoice raised by their job-worker, Vedanta Alumi
...View More CESTAT Kolkata holds seizure of gold as ‘not maintainable’ citing that Revenue failed to establish that gold was of foreign origin and smuggled; Finds that on inspection, officers intercep
...View More CESTAT allows appeal filed by assessee against order rejecting rebate claim on the ground of time-bar and failure to produce tax payment challans; Rejecting Revenue’s objection that refund claim
...View More CESTAT, Mumbai uphold demand under ‘online information database access and retrieval’ in respect of agreement entered into between assessee and overseas contractor for the deployment of a
...View More CESTAT Delhi quashes service tax demand on (i) rent received by assessee (co-developer) from SEZ units for letting out immovable property situated in SEZ and (ii) signage income for renting out some s
...View More
 (1).PNG)
