CESTAT Rulings
CESTAT Delhi quashes order seeking to recover CENVAT credit, service tax demand as also interest and penalty on payment made to commission agents on export of goods for period under dispute (September
...View More CESTAT Delhi holds that Assessee, a Ex-Servicemen Welfare Co-operative Society providing manpower recruitment services, is eligible for benefit under Notification No. 30/2012 (Notification) which exem
...View More CESTAT Chennai dismisses Revenue’s appeal, upholds the Commissioner (A)'s order refunding the assessee 10% excess duty paid on Split AC imports, as increased by Notification No. 67/2018, during
...View More CESTAT Kolkata holds that after assessee fulfilled its export obligation (EO) under the Advanced Authorization (AA), obtained an Export Obligation Discharge Certificate (EODC) from DGFT, confirming a
...View More CESTAT, Mumbai allows Assessee’s appeal dropping the demand on reimbursable expenditure incurred on behalf of group companies by harping on the crucial facet of providing or agreeing to provide
...View More CESTAT Delhi quashes rejection of refund claim on twin grounds of ‘limitation’ and absence of ‘unjust enrichment’ as amount involved is towards the credit; Assessee paid servic
...View More CESTAT Chennai holds that despite assessee initially paying the tax under ‘Consulting Engineer’ service after self-assessment, it “will not bar them from challenging the same, m
...View More CESTAT Delhi holds that providing vehicle/trailers on hire to Goods Transport Agencies (GTAs) is “out of scope of the service tax net” as same is “transfer by way of hire/rent of his
...View More CESTAT Delhi upholds the order of Commissioner (A) rejecting the appeal of assessee on ground of delay where delay in filing the appeal was more than 12 months from the date of receipt of order-in-ori
...View More CESTAT Delhi sets aside the order of Commissioner (A) which denied the exemption benefit as per Notification No. 12/2012-CE (as amended by Notification No. 12/2013- CE) to the assessee-manufacturer wh
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