CESTAT Rulings
CESTAT Ahmedabad dismisses rejection of refund of service tax paid by assessee (steamer agent providing services to foreign based vessel owners/ shipping lines) on ocean freight charges, on limitation
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CESTAT Chennai allows assessee (an 100% EOU) to take rebate in respect of services like transportation charges, stuffing of cargo, CHA, THC etc used in connection with export of ‘Cut
...View More CESTAT Bangalore refuses to classify e-learning content developed and supplied by the Assessee to its counterpart in USA as ‘Online Information and Database Access or Retrieval Service (OIDAR)&r
...View More CESTAT Ahmedabad dismisses Revenue’s appeal, upholds Commissioner’s order that dropped the demand of service tax on a sub-contractor (assessee) who constructed residential complexes for Go
...View More CESTAT Ahmedabad quashes imposition of Central Excise Duty demanded in lieu of Customs duty on imported goods obtained duty free, cleared to Domestic Tariff Area (DTA) units from Assessee’s
...View More CESTAT Ahmedabad holds that the activity of mixing of bought out of Fine Crumb Rubber with 5 % sulphur /yellow powder and 2% Finawax C does not amount to manufacture of new excisable goods,&
...View More CESTAT Chennai while conceding that Assessee incorrectly availed CENVAT credit of service- tax paid erroneously on reimbursements from overseas entity, drops demand by allowing Assessee’s appeal
...View More CESTAT Delhi allows a bunch of appeals by setting-aside recovery of service-tax component on ‘commission’ received from airlines under the category of “Air Travel Agent Ser
...View More CESTAT Chennai holds that imported compressors used in car air-conditioning (AC) units (declared in Bill of Entry as s ‘COMPR & CL ASY A/C) are correctly classifiable und
...View More CESTAT Chandigarh allows appeal filed by Assessee who was denied benefit of exemption from payment of Countervailing Duty (CVD) on imported goods under Notification No. 30/2004-CE dated 09.07.2004; Gr
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