CESTAT Rulings
CESTAT Bangalore sets aside demand for service tax on ‘works contract services’ to Special Economic Zone (SEZ) along with penalty but remands for re-determination of duty for ‘only&r
...View More CESTAT Ahmedabad sets aside service tax demand on intrinsic value of rent for accommodation provided by ONGC (assessee) to the security service provider CISF; Holds “the intrinsic value of the r
...View More CESTAT Ahmedabad finds Bossh Technology India Ltd (assessee) eligible for the concessional duty rate benefit on the import of 37 parts for manufacturing LED Television, observing that all the items ar
...View More CESTAT Ahmedabad allows GE Power Systems India (assessee) cash refund of closing balance of Cenvat credit which has not been carried forward to GST; States that Section 142(3) also deals with those ev
...View More CESTAT Kolkata upholds service tax demand on the provision of construction services carried out by assessee (a real estate company) for the State of Bihar for the normal period for 2014-15 up to June,
...View More CESTAT Kolkata holds that the assessee (a 100% EOU) is entitled to claim interest till its realization on delayed refund of pre-deposit which was made under the direction of the Tribunal after the ord
...View More CESTAT Allahabad disallows CENVAT credit to Pepsico India Holdings (Assessee) on various inputs/input services i.e. chemicals for flooring, civil-works on project-site, clearing of drainage,
...View More CESTAT Delhi allows a batch of 210 appeals involving delay in adjudication noticing Revenue's failure "to substantiate that the Adjudicating Authority was prevented by “such circumstances o
...View More CESTAT Mumbai sets aside duty demand on ‘industrial and marine paints’ used in wind operated electricity generator/wind mills since same are ‘parts and components’ of wind mill
...View More CESTAT Ahmedabad finds BSNL (assessee) entitled to take CENVAT credit on telephone instrument and internet modem supplied to customers for which assessee took a refundable security deposit; Rules that
...View More
 (1).PNG)
