CESTAT Rulings
CESTAT Ahmedabad holds that sale by the assessee of an identified part of its Business as a Going Concern and as a Slump Sale as defined under Section 2(42C) of the Income Tax Act 1961, does not amoun
...View More CESTAT Bangalore grants refund of unutilized CENVAT Credit amounting to more than Rs 16.84 Crores (approx.) to Microsoft-India (Assessee) rejecting Revenue's classification of Assessee&
...View More CESTAT Ahmedabad holds that assessee is entitled to interest on the sanctioned refund from three months after the date of application, as per the settled legal position under Section 11BB of the Centr
...View More CESTAT Delhi dismisses assessee’s appeal challenging demand of service tax on manpower supply liable to be paid under RCM noting assessee’s admission to pay the same during audit; Rejectin
...View More CESTAT Ahmedabad holds that 55% discount including additional discount given to sole marketing agent Jyoti Pumps & Electricals by assessee in excess of other buyers for their own purchases is &lsq
...View More CESTAT Ahmedabad dismisses Revenue’s appeal challenging the refund allowed by Commissioner (Appeals) based on Entry-10 of Notification No. 26/2012- S.T., dated 20-6-2012 that grants exemption on
...View More CESTAT Hyderabad quashes the demand of deferential duty on import of gold on the basis of Notifications revising the tariff value to USD 472 and USD 459 per 10 grams on the dates the bills of entries
...View More CESTAT Ahmedabad holds that handling charges collected by a car dealer (assessee, a dealer of Maruti Suzuki) from the customers at the time of sale of car and on which sales tax/VAT is discharged, wil
...View More CESTAT Mumbai quashes recovery of excise duty demand on Special Kerosene Oil (SKO/goods) in the event of intermixing through pipeline transfer on finding that ‘intended use’ of goods is fo
...View More CESTAT Ahmedabad quashes service tax demand on ‘lease charges’ for supply of power generating equipment/gas genset (‘plant’) on finding that effective control of gas genset are
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