CESTAT Rulings
CESTAT Allahabad rejects appeal by the Department w.r.t. on levy of service tax on amount recovered by assessee on account of ‘notice pay’ as the issue is no more res integra;&nb
...View More CESTAT Delhi rules that ‘Polyester Filaments, in cut lengths’ imported by Assessee for making Paint Brushes of different sizes, are not synthetic and artificial filament yarn, but ‘l
...View More CESTAT Ahmedabad upholds the order of Commissioner (A) that allowed refund of duty paid on short landing of goods (i.e. goods which never crossed the customs barrier) to assessee; Holds that there is
...View More CESTAT Kolkata sets aside Commissioner (A)’s order dismissing Oil India Ltd’s (assessee) appeal on the taxability of hired tangible goods due to non-fulfillment of the pre-deposit conditio
...View More CESTAT Chennai quashes levy of service tax on assessee-developer for rendering construction services prior to July 01, 2010; Follows recent decision in Casa Grande Private to state that “service
...View More CESTAT Delhi quashes service tax demand on ‘coals rejects’ which is sold by assessee in market after the same is removed by process of beneficiation or coal washing for the purpose of supp
...View More CESTAT Chennai (Third Member) finds the observation of Member-Technical that even salary, bonus, allowances, and expenses paid by Nissan India (assessee) directly to secondees in INR, will form part o
...View More CESTAT Chennai upholds customs duty demand on assessee for importing Marbles and Mosaic below the Minimum Import Prices (MIP) (USD 60 and 80) set by DGFT Notifications No. 65 (RE-2010)/2009-2014 and N
...View More CESTAT Delhi quashes demand of service tax for hosting services on finding that taxability under the category ‘Business Support Service’ (BSS) has not been reflected in the show cause noti
...View More CESTAT Mumbai quashes service tax demand, in the extended period, on assessee (a canteen service provider) post October 22, 2013 as “services provided in relation to serving of food or beverages
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