CESTAT Rulings
CESTAT Allahabad upholds refund rejection on cell batteries on the ground that assessee failed to prove that the burden of excise duty paid by them was not passed on to their customers; Assessee, manu
...View More CESTAT Kolkata directs Revenue to grant interest on refund of excess duty paid by Vedanta Ltd. (earlier known as Sesa Goa Ltd./Sesa Sterlite Ltd.)on export of iron-ore due to error is assessment of sh
...View More CESTAT Hyderabad denies exemption to Assessee, being sub-contractor, providing site formation and excavation services to principal contractors involved in execution of construction of dams post negati
...View More CESTAT Delhi holds that no service tax can be levied on receipt of ‘Call Option Fee’ as grant of “Call Option” is a transaction in goods and imposition of service tax on goods
...View More CESTAT Delhi, citing ‘The Polluter Pays’ principle from Rio Declaration on Environment and Development, holds that the amount paid by J K Lakshmi Cements (assessee) towards District Minera
...View More CESTAT Delhi holds that interest on refund sanctioned pursuant to Tribunal’s ruling in assessee’s favour and against which SC has dismissed revenue’s appeal, is payable from the date
...View More CESTAT Mumbai directs the revenue to refund the amount consequent upon CESTAT’s favourable order alongwith interest after the same was refused by the Refund Sanctioning Autho
...View More CESTAT Delhi quashes order confirming duty demand, penalty and confiscation under rule 5 of Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules 2008 for alteration of MRP stic
...View More CESTAT Ahmedabad holds that the activities of assessee excavating 'lignite' minerals under a composite turnkey contract, would fall under the ‘mining’ under clause (zzzy) of section 65(105
...View More CESTAT Mumbai allow CENVAT credit in respect of various input services used in or in relation to the manufacture and clearance of Miscellaneous Chemicals falling under chapter 38 of Schedule I of Cent
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