CESTAT Rulings
CESTAT Allahabad disallows carry forward of un-utilized CENVAT credit into GST regime on finding that the amount paid by assessee under reverse charge mechanism (RCM) on certification services, Legal
...View More CESTAT Hyderabad dismisses demand of service tax on account of liquidated damages (LD) received from their vendor/contractor, finding that “LD/penalty cannot be considered as receipts towards an
...View More CESTAT Chandigarh drops service tax demand amounting to Rs. 43 Crores (approx.) on license fees/spectrum fees paid by the Assessee (a telecommunication company) who was a licensee in respect of 21 lic
...View More CESTAT Kolkata rules that ‘interest income’ earned by assessee, a Non-Banking Finance Company (NBFC) on provision of two-wheeler personal loans and microfinance loans to their customers wi
...View More CESTAT Hyderabad quashes the order of Principal Commissioner revoking Customs Broker License, on basis that Revenue denied the opportunity to cross-examine witness whose statement aided in issuing the
...View More CESTAT Delhi holds amount of incentives and discounts, reimbursement extended by Maruti Suzuki India Ltd (MSIL) to its authorised dealer, for sale-purchase of vehicle, cannot be treated as considerati
...View More CESTAT Delhi sets aside penalty levied on the managing director of a MMTC-Pamp India Pvt. Ltd. u/s 112(a)(ii) of the Customs Act, for lack “conscious attempt to evade payment of duty”; Not
...View More CESTAT Kolkata holds that penalty under rule 26(2) of the Central Excise Rules, 2002 cannot be imposed on artificial entities like Limited Companies / Private Limited Companies, but can only be impose
...View More CESTAT Chennai drops demand between the period 2005 to 2010 on Promoter (Assessee), who has used all the materials like cement, steel, wood and bricks for construction of residential complex service w
...View More CESTAT Delhi rules that, lithium-ion batteries imported by Samsung India when used for manufacture of mobile phones would attract 12% IGST upto March 31, 2020 (covered by entry at Serial No. 203 of Sc
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