CESTAT Rulings
CESTAT Bangalore basis technical literature holds that ‘Frequency Converter’ is not automotive regulators but frequency inverters and classifiable under
...View More CESTAT, Ahmedabad rules that mere issuance of ISD invoice without having registration of the Assessee’s Head Office shall not extinguish the fact of payment of service tax, and thus, CENVAT Cred
...View More CESTAT, Ahmedabad holds that imported goods (Injection moulding machine) were not liable for confiscation on account of description, and also the valuation since same depended upon usage, which was ar
...View More CESTAT Chennai upholds service tax demand for the normal period on Renault Nissan, India on the provision of secondment of employees from Nissan Motor, Japan (NM) under the head 'manpower recruitment
...View More CESTAT Ahmedabad sets-aside demand on receipt of commission from mobile company against sale of SIM card, holding that “In MRP, commission is already included and on that MRP, mobile company has
...View More CESTAT Kolkata quashes extended period demand raised on goods diverted and cleared for home consumption from Export warehouse where the duty on such goods alon
...View More CESTAT Kolkata allows manufacturer of iron and steel products (assessee) to take cenvat credit on various input services utilized for setting up of a plant/factory as “without setting up of a pl
...View More CESTAT Kolkata allows refund of excess self-assessed excise duty paid by 100% EOU on finished goods (PET Resin) and manufactured waste lying in closing stock pursuant to debonding from EOU Scheme vis-
...View More CESTAT Mumbai allows appeal challenging order passed by Commissioner of Central Excise (Appeals) dismissing their challenge to order of original authority holding them liable
...View More CESTAT Kolkata allows assessee to claim rebate/refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) alongwith service tax paid u/s 66B of the Finance Act, 1994 on export of Basic Grade Pig
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