CESTAT Rulings
Delhi CESTAT upholds the order of Commissioner (Appeals) sanctioning the refund claim of excess CVD paid on import of mobile phones ‘under protest’; Notes assessee’s plea that, while
...View More CESTAT remands the matter back to Original Adjudicating Authority for taking a fresh call on time barred issue w.r.t. refund claim filed by SEZ unit under Notification No. 12/2013-ST dated July 01, 20
...View More CESTAT disallows the benefit of exemption under Notification No 6/2000-CE holding that assessee do not qualify as an independent texturizer, finds that by bifurcation of existing unit for manufacture
...View More Delhi CESTAT holds that no element of service is involved while transferring the land acquired from Govt. of Rajasthan (GoR) and leased to the Joint Venture (JV) company, for setting up of the power p
...View More CESTAT quashes demand of service tax on part of the amount which assessee (employer) recovers out of the salary paid to the employee in case of breach of the contract of total term of employment; Note
...View More CESTAT dismisses Revenue’s appeal, sets-aside demand under ‘support services of business or commerce’, defined u/s 65(104c) of Finance Act, 1994 w.r.t. joint venture (JV) agreement;
...View More Delhi CESTAT allows assessee’s appeal, quashes SCN requiring inclusion of value of transportation service in Clearing and Forwarding (C&F) Agent service noting that separate agreements
...View More CESTAT rules in favour of Petronet LNG Ltd, holds that no service tax can be levied on the value of pre-fixed quantum of LNG identified in the regasification agreement with customers towards “al
...View More CESTAT allows assessee’s appeal holding that the transport contractors rendering the coal transportation services in mines without issuing consignment notes would not constitute ‘Goods Tra
...View More CESTAT holds that Appellate Authority travelled beyond the show-cause notice while remanding assessee's refund claim for de novo consideration, observes that the show-cause notice was issued only on t
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