CESTAT Rulings
CESTAT Ahmedabad allows appeal of Reliance Industries Ltd (Assessee) and quashes the demand of customs duty, interest, and penalty for import of A-180 grade Naphtha imported under Advance Authorizatio
...View More CESTAT New Delhi allows the appeal of CG Power & Industrial Solution Ltd. (formerly Crompton Greaves Ltd.) by setting aside service tax demand on technical know-how received from foreign JV partne
...View More CESTAT Delhi partially allows appeal by GAIL Training Institute (assessee) against denial of CENVAT credit, holding that credit for training of GAIL employees by external institutes is inadmissible as
...View More CESTAT Delhi sets aside the FOB value re-determination by the Addl. Commr., holds “Customs Act and Rules cannot be applied to re-determine the FOB value”; Asserts that Customs officer, bei
...View More CESTAT Mumbai sets aside order confirming recovery of accumulated CENVAT credit under rule 14 of CCR, 2004 on Future Generali India Life Insurance (assessee) to the extent attributable to insurance se
...View More CESTAT Delhi holds that works contract for road construction within residential complex/commercial premises is not exempted from service tax exemption under Notification No. 25/2012; Considering that
...View More CESTAT Delhi upholds the revocation of courier license under Courier Imports and Exports (Clearance) Regulations, 2010 (CIER, 2010) and forfeiture of security deposit, citing violations of Regulation
...View More CESTAT Delhi holds that benefit of Area-Based Exemption Notification cannot be denied for a small parcel of land (Khasra) falls outside notified area since production/manufacturing is carried in a maj
...View More CESTAT Delhi allows appeal filed by Assessee against demand of differential central-excise duty raised on account of inclusion of notional cost of drawings and designs supplied free of cost (FoC) by M
...View More CESTAT (Ahmedabad), by 2:1 majority, dismisses Revenue’s appeal and upholds the order passed by Adjudicating authority, wherein demand for service tax was dropped on the ground that 85% of total
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