CESTAT Rulings
CESTAT Mumbai finds pre-deposit of 7.5% of adjudged dues through debit of Electronic Credit Ledger as compliance of section 35F of the Central Excise Act, 1944 that requires deposit of certain percent
...View More CESTAT denies exemption to Rajasthan State Agriculture Marketing Body (Assessee) on construction of roads and roof on mandis operated for public purposes; Also, justifies invocation of extended period
...View More CESTAT Chennai allows Cenvat Credit amounting to Rs 6.37 Crores (approx.) availed by Dow Chemicals (Assessee) based on invoices issued by its sister unit situated in Raigad; Revenue had denied credit
...View More CESTAT Delhi dismisses Assessee’s appeal against the best judgment assessment which raised the service tax demand on Assessee’s promotional activities for the marketing and sales of Golden
...View More CESTAT Chennai drops differential demand in respect of advance received by Deloitte-Haskins (Assessee) after substantial demand was paid by the Assessee during audit; Extending the cum-duty benefit to
...View More CESTAT Kolkata allows Calcutta-Club’s (Assessee) appeal on merits dropping the demand on advertising and rental services provided for running an restaurant; Relying upon SC judgment in Assessee&
...View More CESTAT Allahabad quashes demand of service tax on rendering the service of construction of residential complex during April 2014 to June 2017; Refers to Delhi HC dicta in case of Suresh Kumar Bansal a
...View More CESTAT Kolkata allows Revenue’s appeal against Commissioner (A)’s order which allowed amendment of Bill of Entry (BoE), states “merely carrying out the amendment is of no consequence
...View More CESTAT Allahabad holds that interest on refund of pre-deposited amount is levied only after the expiry of three months from the date of communication of the CESTAT order and not from the date of depos
...View More CESTAT Ahmedabad turns down allegation of misdeclaration levelled by Customs Department against assessee on import of ‘walnut-In-Shell’ on finding that transit certificate, country of orig
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