CESTAT Rulings
CESTAT Chennai quashes service tax levy on assessee for construction of educational institutions citing ‘binding’ 2004 Circular which clarifies certain issues relating to applicability of
...View More CESTAT Kolkata quashes the demand of differential excise duty, interest and penalty on assessee for clearance of clinker cement to sister units for captive consumption and paying duty as per Rule 8 of
...View More CESTAT Mumbai quashes order of Commissioner, Service Tax raising demand of service tax on supply of certain equipment (D.G. Sets, temperature control, and allied equipment) on lease/hire basis to cust
...View More CESTAT Ahmedabad holds that reversal of 6% amount under Rule 6(3) of the CENVAT Credit Rules, 2004 is not warranted on electrical power cables supplied at Nil rate of duty to Mega Power Projects under
...View More CESTAT Chennai sets aside service tax demand raised under ‘Interior Decorator’ service and ‘Completion and Finishing’ services, holding that composite works contract cannot be
...View More CESTAT Delhi rules in favour of Pan Parag India and exporters exporting ‘pan masala and gutkha’ against whom allegation was levelled that they were defrauding Government by misusing the Ex
...View More CESTAT Kolkata holds that the test report received in respect of the goods imported vide a particular Bill of Entry (BoE) “cannot be applied to all previous imports” as no samples have bee
...View More CESTAT Kolkata holds that value of clearances to Nepal are to be considered at par with exports made to other countries and hence, such values are not includable for purpose of computation of value of
...View More CESTAT Chandigarh dismisses Revenue’s appeal, holds that, Revenue has clearly erred in issuing show cause notices (SCNs) u/s 73 of Finance Act to recover the refunds sanctioned to Assessee a 100
...View More CESTAT Chennai quashes service tax demand on amounts earned under the heads ‘Early Payment Incentive’ and ‘Prompt payment Discount’; Assessee, a Clearing and Forwarding Agency
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