CESTAT Rulings
CESTAT Chennai sets aside differential duty demand of Rs. 5 crores approximately on finding that Tamil Nadu Civil Supplies Corporation is not an ‘institutional consumer’ for the purpose of
...View More CESTAT Ahmedabad remands the matter on dutiability of purified/ graded Hydrogen gas and existence of related party transactions, for deciding afresh while dismissing Revenue’s appeal for decisio
...View More CESTAT Chandigarh allows assessee's appeal, holds that waste, gums, fatty acids, etc. arising during the course of manufacture of vegetable oils are eligible for excise duty exemp
...View More CESTAT Chennai modifies order imposing service tax on activity of renting of immovable property on noting Revenue’s failure to establish that 'Diocese' (part of Roman Catholic Mission). is not a
...View More CESTAT Mumbai holds that, “it is not within the jurisdiction of the Tribunal to exercise the options in section 129B of Customs Act, 1962” since by exercising powers u/s 18 of the Customs
...View More CESTAT, Mumbai holds that Revenue does not have the authority to collect service tax on services provided by SEZ developer to units in SEZ, and thus quashes impugned demand order; Notes that during in
...View More CESTAT Allahabad rules that CENVAT credit of Education Cess (EC) and Secondary & Higher Education Cess (SHEC), which were available in the books of accounts of assessee-manufacturer, did not lapse
...View More CESTAT Chennai sets aside demand of service tax on the mark-up or margin earned by tour operator for booking tickets with regard to domestic travels; States that “the demand of Service
...View More CESTAT Hyderabad dismisses Assessee’s appeal against imposition of excise duty on activity of fabrication undertaken; Holds that, it was indeed engaged in activity amounting to manufacture in te
...View More CESTAT, Ahmedabad quashes impugned order classifying product manufactured by the Assessee in the name of Sensur Rubefacient and Herbyl Skin Ointment as P&P medicament (other than medicament) class
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