CESTAT Rulings
CESTAT Chennai holds that manufacturer of ‘Blend of Critical Processed Materials’ (BCPM) for supply to Women Industrial Co-op Societies (WCS) for facilitating manufacture of ‘Complem
...View More CESTAT, Chandigarh rules that that the advertisement/publicity expenses incurred by the dealers of Suzuki Motorcycle India Pvt. Ltd. (Suzuki/Assessee) on their own accord, is not to be included in the
...View More CESTAT Allahabad allows assessee’s appeal, determines that, there is no fault when CENVAT credit related to SEZ unit is utilized by non-SEZ unit covered under a centralized registration; Referri
...View More CESTAT Mumbai, in appeal by a Realtor (Kanakia Spaces/Assessee) allows refund of service tax paid on cancelled bookings while categorically holding that “credit/refund of the excess service
...View More CESTAT, Ahmedabad holds that freight charges for delivery at customer's place is not includible in transaction value of excisable goods cleared on FOR basis where transportation charges collected from
...View More Chennai CESTAT holds that data retrieved from electronic items like pen drive and laptop (seized earlier during investigation proceedings against another company) as ‘not admissible’ due t
...View More CESTAT Mumbai, allows appeal filed by Goldman Sachs Securities (assessee) while ruling that ‘non-binding investment advisory services’ provided by the assessee to overseas clients qualifie
...View More CESTAT, Kolkata rules that services as a co-loader rendered to Blue Dart Express Ltd. in the nature of ‘courier agency service’, is not liable to service tax under ‘Business Support
...View More CESTAT Bangalore sets-aside the addition of royalty and cost of advertisement incurred by Assessee (sole distributor for Jockey & Speedo in India) to the transaction value of imported finished goo
...View More CESTAT Delhi allows appeal of Times Content Limited [Times of India (TOI) Group Company, now merged with associated company called Times Internet Ltd.], refund of pre-GST regime CENVAT credit with int
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