CESTAT Rulings
CESTAT Delhi holds the assessee entitled to claim interest from the date of deposit till its realization on delayed refund of amount deposited under protest against the service tax demand; Relies on R
...View More CESTAT Delhi quashes service tax demand of Rs. 2.89 Crore, holding that affiliation/inspection fees and rental income received by the Barkatullah University (formerly, Bhopal University) are not taxab
...View More CESTAT Mumbai holds that mere wrong availment of CENVAT Credit in respect of ‘outdoor catering service’, cannot be equated with suppression of fact, fraud or wilful misstatement with inten
...View More CESTAT Delhi rules that bank charges paid by 100% EOU (Assessee) to foreign banks, where the foreign buyers has availed the foreign banks services to facilitate payments in foreign currency to Assesse
...View More CESTAT Delhi sets-aside re-determination of transaction value (TV) of Quick Recovery (QR) CDs by including the value of pre-installed software in the TV of CDs imported by assessee (HP India); Quashes
...View More CESTAT Chandigarh sets aside penalty imposed under Rule 26 of Central Excise Rules on Assessees (job-workers for knitting fabrics) for colluding with one Puneet Exports Inc. for fraudulently availing
...View More CESTAT Chandigarh sets aside penalty u/s 78 of the Finance Act which was imposed after SCN was issued on the basis of difference between the 26AS/ITR data and the gross value reflected in ST
...View More CESTAT Chandigarh holds that if the first SCN doesn’t attract the extended period of limitation (as adjudged by the Supreme Court), there is no way it can be invoked in the subsequent
...View More CESTAT Allahabad dismisses Revenue’s appeals against setting aside of confiscation of three gold bars, seized in a ‘town seizure’ at Kanpur Railway Station from a passenger travellin
...View More CESTAT Chandigarh allows Assessee-contractor’s appeal against the service tax demand on provisions of Management, Maintenance and Repair Service' and 'Commercial or Industrial Construction Servi
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