CESTAT Rulings
CESTAT Kolkata exonerates Assessee from payment of service-tax under RCM on receipt of transportation services through hired vehicles noting absence of issuance of consignment notes by the transporter
...View More CESTAT Mumbai sets aside order confirming central excise duty demand at the rate of 110% on clearance of excisable goods (M.S. Ingots) by assessee to its associated company, finding that Department ha
...View More CESTAT Allahabad holds that “no service tax is chargeable on the basis of invoice which was issued before completion of work” since essential condition of ‘completion of service&rsqu
...View More CESTAT Hyderabad confirms service tax demand on Central Industrial Security Force (CISF) under the head ‘Security Agency Services’ along with interest, however, sets aside penalty absent &
...View More CESTAT Chandigarh finds no infirmity in assessing of Switchgers by Assessee u/s 4 of Central Excise Act, 1944; Opines that “Revenue has not made out any case for assessment under Section 4A, des
...View More CESTAT Mumbai holds that sales tax/VAT retained by the assessee-unit (manufacturing parts of ATM) under the “Net Present Value” (NPV) scheme is not includible in the assessable value; Sett
...View More CESTAT Chandigarh rules that the self-credit availed by the Assessee-Unit in terms of the Notification No.56/2002-CE cannot be recovered in terms of Section 11A of Central Excise Act, 1944; Further, o
...View More CESTAT Kolkata dismisses Revenue’s appeal charging differential duty on account of classifying bed-sheets imported by the Assessee under CTA 5407 (Polyester Woven Fabrics) as opposed to Assessee
...View More CESTAT Chennai upholds assessee’s classification of ‘Pantographs and Parts’(used specifically for the collection of electric current, which is mounted on the roof of the car body) un
...View More CESTAT Delhi drops demand of service tax on compensation received by the Assessee in respect of equipments/tools 'Lost In Hole' (LIH) (i.e. get stuck or lost and are not retrievable) while providing d
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