CESTAT Rulings
CESTAT Delhi holds that demand to tune of 5/6% of value of exempted service is not sustainable where assessee reversed proportionate credit on common input service attributable to the exempted service
...View More CESTAT Hyderabad denies refund claim of differential IGST paid through TR-6 challans on import of Saccharin Sodium Powder from China; Assessee filed refund claim for refund of IGST amounts paid vide m
...View More CESTAT Mumbai quashes order fastening duty liability and disbarring simultaneous availment of benefit under both schemes in Foreign Trade Policy i.e. Status Holder Incentive Scheme (SHIS) and Exp
...View More CESTAT Mumbai, considering the un-amended and amended definition of BAS u/s 65(19) of the Finance Act, holds that activities of Sodexo India (assessee)&n
...View More CESTAT Kolkata rejects Revenue’s appeal, reiterates that fly ash coming into being in the course of manufacture of electricity by burning coal, would not require payment of excise duty; Obs
...View More CESTAT Kolkata rejects Revenue’s appeal, reiterates that fly ash coming into being in the course of manufacture of electricity by burning coal, would not require payment of excise duty; Obs
...View More CESTAT Delhi dismisses Revenue’s appeal against order which dropped service tax demand against advertisment agency helping its clients to make media, print or podcast advertisements on various c
...View More CESTAT Mumbai holds that pre-deposit for service tax appeal made through DRC-03 prior to October 28, 22 has to be treated as sufficient compliance, since tax could be recovered as an arrear of Service
...View More CESTAT Mumbai finds Hindustan Petroleum Corporation Ltd. (Assessee) eligible for CENVAT credit of service tax paid on medical insurance of employees, and CISF security, finding that these services are
...View More CESTAT Mumbai holds that CENVAT credit distributed by Input Service Distributor cannot be denied to a manufacturing unit for lack of ‘nexus’ of input service with output; Assessee is a man
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