CESTAT Rulings
CESTAT Kolkata in a breather to importer, in a batch of appeals, rules that no Social Welfare Surcharge (SWS) is payable when consignments of crude palm oil have been imported against exemption notifi
...View More CESTAT, Mumbai quashes order imposing service tax on activity of preparation of the food items by assessee at its site for supplying food tiffin items to various film production houses under the categ
...View More CESTAT, in a case of remand of matter from SC, quashes extended period demand on works contract service (WCS) wrongly classified by assessee under ‘commercial or industrial construction service&
...View More CESTAT Delhi holds that "service tax could not have been levied on the notional interest calculated by the department on the interest fee security deposit collected" by the assessee, quashes dema
...View More CESTAT Delhi in respect of amount deposited during investigation/adjudication holds that once the demand is set aside, entire amount obtains the character of pre-deposit liable to be refunded und
...View More CESTAT Mumbai sets-aside order rejecting monetization of accumulated CENVAT credit to the tune of Rs. 40 lakhs approximately as on July 01, 2017; Assessee is a service provider wh
...View More CESTAT Mumbai observes that software supplied electronically through internet is not excisable good thus its value could not have been added for the purpose of computing aggregate value of goods
...View More CESTAT Ahmedabad rules that invocation of the extended period of limitation to raise demand is not justified where the assessee held a belief that they are not liable to discharge service tax; In the
...View More CESTAT Chandigarh (Larger Bench) vide a majority of 2:1, holds that “refund of service tax is maintainable in the absence of any challenge to assessment or self assessment in appeal under t
...View More CESTAT, New Delhi holds that Point of Taxation in case of change in effective tax rate is to be determined as per Rule 4 of Point of Taxation Rules, 2011 (POTR), allows appeal filed by&
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