CESTAT Rulings
CESTAT Chennai upholds the demand of service tax as an 'outdoor caterer" vis-a-vis assessee supplying coffee/tea/milk (non-alcoholic beverages) to its clients at their place even though assessee remit
...View More CESTAT, Mumbai holds that “Engineering Design & Drawings” of various models imported by the Assessee for the purpose of manufacturing of Wind Turbine Generator are not leviable to serv
...View More CESTAT dismisses Revenue's appeal, holds that, in absence of any consideration, corporate guarantee provided by Edelweiss Financial Services Ltd on behalf its subsidiaries located within and outside I
...View More CESTAT Delhi rejects Revenue’s contention that discovery of material facts after scrutiny or audit means the assessee has suppressed facts with an intent to evade payment of duty; CESTAT ru
...View More CESTAT, Mumbai dismisses Revenue’s appeal alleging over-valuation of imported goods by Adani Power, holds that such assertion hasn’t been established thus, the order doesn’t call for
...View More CESTAT Chennai sets-aside demand under reverse-charge mechanism (RCM) under category of ‘management, maintenance or repair’ (MMR) service against assessee [Dassault Systemes (DS) Simulia P
...View More CESTAT Chennai holds that “the TDS is a tax obligation which can never partake the character of value or consideration for the transaction or of the goods or of services.”; Thereby, d
...View More CESTAT, Ahmedabad holds that in absence of difference in quantity of Petroleum Goods at loading and unloading stage and when the negligible variation is only due to temperature difference, there is ab
...View More CESTAT Ahmedabad allows CENVAT credit of service tax paid erroneously under ‘reverse charge mechanism’ (RCM) on intellectual property right (IPR) services; Notes t
...View More CESTAT Hyderabad rejects the refund of Krishi Kalyan Cess (KKC) worth Rs, 5 lakhs paid on services received for manufacturing (viz. transportation of goods, Manpower supply-recruitment, maintenance an
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