CESTAT Rulings
CESTAT Kolkata holds that Emami Agrotech Limited (Assessee) is not liable to Social Welfare Surcharge (SWS) where Basic Customs Duty (BCD) is exempted in terms of Notification No.24/2015-Cus & 25/
...View More CESTAT Mumbai holds that Dish TV is not required to reverse CENVAT credit of CVD availed on import of viewing cards (VCs/Smart Card) in terms of Rule 3(5) of the CENVAT Credit Rules, 2004 (CCR) on the
...View More CESTAT Hyderabad observes that “indivisible nature of contract cannot be vivisected to classify them under different taxable services for period prior to 2007”; Remands the matter where as
...View More CESTAT Delhi quashes the order of service tax against BSNL (Assessee) which was issued on three grounds viz. (i) Difference in amount of CENVAT credit availed in ST-3 returns and CENVAT Credit Registe
...View More CESTAT Mumbai holds that investment services provided by Tata Asset Management Ltd (assessee) viz non-binding investment advisory service and investment management service, to clients located outside
...View More CESTAT holds SAP ineligible for CENVAT credit on the invoices issued from a premises not registered under their Centralized Registration Certificate; CENAT credit is related to the invoice where the r
...View More CESTAT Bangalore rules on admissibility of CENVAT credit to Tata Hitachi Construction Machinery Company Pvt. Ltd. (Telco Construction Equipment Company Ltd.) on various input services; Allows CENVAT c
...View More CESTAT Mumbai allows appeal filed by Shapoorji Pallonji & Company Limited (Assessee) granting exemption on construction of commercial complexes provided to SEZ Developers; Relying on the judgement
...View More CESTAT, New Delhi allows Revenue’s appeal classifying ‘trigger-sprayer’ mounted on plastic-bottles as ‘Scent sprays and similar toilet sprays’ under Chapter 96 and not me
...View More CESTAT Chennai validates Revenue’s order classifying imported laser imager fitted in medical equipments under CTH 9033; Observing that the said products are not covered by specific heading, obse
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