CESTAT Rulings
CESTAT Ahmedabad holds that “In the absence of the specification of the exact sub-clause under which the demand was raised the said demand cannot be sustained” ; Thus, emphasizing on the i
...View More CESTAT Ahmedabad determines that providing buses for transportation of students, facilities and staff of an educational institution is not taxable under the category of rent-a cab service; Notes that,
...View More CESTAT Allahabad allows interest for 55 days as per section 11BB of the Central Excise Act (CEA) and rejects appeal of assessee for want of ‘merit’ opining that “issued involved in t
...View More CESTAT Delhi quashes IGST demand on re-import of goods exported earlier for participation in exhibition or on consignment basis, also sets aside penalty; Rules that since the goods exported out of Ind
...View More CESTAT Delhi, in a case where Revenue disputes the CENVAT credit availed by the assessee-manufacturer based on a recorded statement of second stage dealer, outlines a step-by-step inquiry process to a
...View More CESTAT Mumbai sets-aside order imposing service tax on Assessee (Thyssenkrupp System Engineering India) as an intermediary, cites absence of necessary pre-requisites of facilitating actual supply of g
...View More CESTAT Chennai upholds classification of ‘cheese polvaromas’ (product) imported by assessee to be used in ‘Dry Mix Seasoning’ under CTH 3302 (mixtures of “odoriferous sub
...View More CESTAT, Hyderabad on observing that at least four different High Courts have struck down the constitutional validity of Rule 8(3A) of Central Excise Rules, 2002, holds demand of Central Excise Duty as
...View More CESTAT Ahmedabad sets-aside recovery of CENVAT credit on amounts written off on imported inputs by the vendor on finding that Rule 3 (5B) of CENVAT Credit Rules is not invokable where the goods have b
...View More Delhi CESTAT, in a matter where application for rectification of mistake u/s 74 of the Finance Act was rejected on basis that concerned Principal Commissioner was transferred, holds that “power
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