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CESTAT Requests CBEC to issue appropriate Guideline to Quasi-Judicial Authorities

Case Name : Commissioner of Customs (Import) Vs M/s. Do Best Infoway (CESTAT Chennai)
Appeal Number :  C/Misc./40433/2015 and C/41062/2015
Date of Judgement/Order :  29/02/2016
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)
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Principle of Natural justice should be followed while deciding matter

Case Name : Mittal Construction Co. Vs Commissioner of Central Excise, Ludhiana (High Court of Punjab & Haryana)
Appeal Number : STA NO. 34 OF 2015 (O & M)
Date of Judgement/Order : 24/02/2016
Related Assessment Year :
Courts : All High Courts (13931) Punjab and Haryana HC (456)
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Assessee cannot be forced to pay entire disputed amount during pendency of assessment

Case Name : Prosper Build Home Pvt. Ltd. V/s. Union Of India (Allahabad High Court)
Appeal Number : Writ Tax No. - 944 of 2015
Date of Judgement/Order : 24.2.2016
Related Assessment Year :
Courts : All High Courts (13931) Allahabad High Court (800)
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VCES 2013: Even 6 days delay cannot be condoned

Case Name : M/s Kasmisons Builders Private Limited Vs Assistant Commissioner of Service Tax (Kerala High Court)
Appeal Number : Writ Petition No.-1093/2016
Date of Judgement/Order : 22/02/2016
Related Assessment Year :
Courts : All High Courts (13931) Kerala High Court (908)
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CENVAT credit eligible on furniture & fittings used for output service

Case Name : ICICI Lombard General Insurance Company Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)
Appeal Number : ST/184/12-Mum
Date of Judgement/Order : 05/01/2016
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)
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Cenvat of goods/ service used in construction of rented property allowed

Case Name : Nirlon Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
Appeal Number : ST/199/12
Date of Judgement/Order : 06/01/2016
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)
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Excess Cenvat due to calculation mistake is not wrong availment

Case Name : M/s. TNT (INDIA) PVT LTD Vs Commissioner of Central Excise and Service Tax (CESTAT Bangalore)
Appeal Number : ST/966/2012-SM
Date of Judgement/Order : 02/12/2015
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Bangalore (304)
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ST applies on C&F Agent Services despite non clearing from factory

Case Name : Somani Agencies Vs CCE & ST, Indore (CESTAT Delhi)
Appeal Number : ST/723/2009-CU(DB)
Date of Judgement/Order : 20/01/2016
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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Intimating dept on adjustment of excess ST paid is only procedural

Case Name : M/s. L & T Sargent & Lundy Limited Vs Commissioner of Central Excise & S.T., Vadodara (CESTAT Ahmedabad)
Appeal Number : ST/13462/2014
Date of Judgement/Order : 22/01/2016
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)
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Pay ST demand in 30 days of order to get reduced penalty benefit

Case Name : Commissioner of Central Excise Vs Chandan Milk & Agro Products Pvt. LTD. (CESTAT Mumbai)
Appeal Number : ST/88092/13
Date of Judgement/Order : 22/12/2015
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)
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