CESTAT Rulings
CESTAT concurs with Commissioner (Appeals), extends service tax exemption to activities of quarrying, sorting, loading, transportation and unloading of boulders for contractor engaged in construction
...View More CESTAT sets aside adjudication order confirming service tax on activity of servicing / repairing of outside warranty vehicles from premises of authorized dealer & service centre of Tata Motors; Re
...View More CESTAT upholds reverse charge liability on assessee in respect of “transport of goods by road services” u/s 65(50b) r/w Section 65(105)(zzp) of Finance Act, where imported equipment was tr
...View More CESTAT upholds concessional BCD rate of 5% on imported waste paper despite use thereof in the manufacture of paper other than newsprint, in terms of Notification No. 21/2002-Cus. as amended by Notific
...View More CESTAT sets aside service tax levied on trust running classes for graduation and other degree / diploma courses run by Yashwantrao Chavan Maharashtra Open University (YCMOU), and which also imparts ed
...View More CESTAT sets aside service tax demand in respect of Goods Transport Agency (GTA) services rendered in the State of Jammu & Kashmir (J&K); Rejects Revenue’s plea that assessee being a reci
...View More Delhi CESTAT allows refund of unutilized input services credit under Rule 5 of CENVAT Credit Rules r/w Notification No. 5/2006-CE (NT) against advisory services to clients situated abroad with respect
...View More Construction of parking facility for Delhi Municipal Corporation for Commonwealth Games 2010 not taxable as ‘works contract service’; CESTAT holds that said service category covers only ci
...View More CESTAT upholds CENVAT credit reversal on ‘capital goods’ cleared under Rule 4(5)(a) of CENVAT Credit Rules, 2004 (CCR) to sister unit and not returned within stipulated period of 180 days
...View More CESTAT sets aside excise duty demand on activity of re-packing of talc powder (soap stone) from bulk to small packs and affixing brand name, stating that it was premature to conclude on said aspect wi
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