CESTAT Rulings
CESTAT Mumbai sets aside the absolute confiscation of rough diamonds, observing that the confiscation of goods without offer of redemption is inappropriate; Also finds that there was lack of a complet
...View More CESTAT Delhi rejects the refund claim filed by the assessee concerning 60% of the service tax paid as a service supplier for renting buses and motor vehicles to the Nuclear Power Corporation of India
...View More CESTAT Delhi partially allows Revenue’s appeal in respect of classification of Student Almanac and teacher planner under Chapter 48; Holds that Student Almanac and teacher planner manufactured s
...View More CESTAT Delhi sets aside extended period demand against jewellery manufacturer, observes “Although on merits, we have held that the appellant is liable to pay central excise duty on manufacture o
...View More CESTAT Allahabad quashes demand raised under ‘Real Estate Agent’ service merely basis figures shown in Form 26AS statement; Finds that, SCN mentions service rendered by Assessee as ‘
...View More CESTAT Mumbai drops service tax demand against ‘Air Travel Agent’on commission/incentive received from Global Distribution System (GDS) companies for visa and passport processing along wit
...View More CESTAT Hyderabad holds that in order to levy penalty u/s 73(3) of the Finance Act, the Department must bring out anything substantive or positive on record about deliberate and intentional suppression
...View More CESTAT Mumbai quashes excise duty demand on aromatic compounds used captively within the factory to manufacture ‘Agarbatties’ by the assessee; States that since the aromatic compound used
...View More CESTAT Mumbai holds that “exemption benefits by way of refund, extended to taxable services provided to SEZ under Section 26 of the Special Economic Zones Act, 2005 cannot be denied on the groun
...View More CESTAT Mumbai sets-aside and remands matter with respect to the issue of availment of CENVAT-credit of service tax paid on input services which go into provision of passengers service fee, development
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