CESTAT Rulings
CESTAT Ahmedabad allows refund to service recipient [Gujarat Adani Institute of Medical Sciences (assessee/charitable trust)] of service tax paid on medical college construction to the contractor; Rem
...View More CESTAT Ahmedabad upholds the suo-moto adjustment of excess service tax paid by Larsen & Toubro (assessee) on advance payment (received for power plant construction) towards other service tax liabi
...View More CESTAT, Chennai allows assessee’s appeal, rules that the ‘delayed payment charges’ collected from borrowers, cannot be held to be ‘consideration’ as p
...View More CESTAT, Mumbai sets-aside demand beyond normal limitation period imposed on Assessee (Bombay Chamber of Commerce & Industry) relating to receipts pertaining to issuance of cert
...View More CESTAT Mumbai rejects the plea of Department that ‘body massager’ by its probable use/misuse, shape, features can be characterized as ‘obscene article’ and therefore, prohibite
...View More CESTAT Mumbai sets-aside demand on notice period recovery, follows precedent holding that same is out of salary which is not covered by provisions of service tax; Revenue sought to recover an amo
...View More CESTAT Mumbai quashes order holding SBI liable to pay service-tax on remuneration received from RBI in relation to management of PPF accounts as it amounts to ‘all forms of fund management&rsquo
...View More CESTAT Bangalore irection of absolute confiscation, allowing goods redemption subject to re-exporton payment of redemption fine and penalty; Assessee manufacturing paints for which they import industr
...View More CESTAT Kolkata sets aside entire demand on account of Late Payment Charges, non-reversal of CENVAT credit under Rule 6 of CENVAT Credit Rules, Trading of Scrips on own account and reimbursement
...View More CESTAT Kolkata allows CENVAT credit to Hindalco Industries (assessee) in respect of service tax paid to Aditya Birla Management Corporation Pvt. Ltd (ABMCPL) towards receipt of&nbs
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