CESTAT Rulings
CESTAT Delhi sets-aside excise duty on clearance of waste/scrap generated by wear and tear of materials such as pipes, residuary portions of tubes/pipes upon cutting and fitting operations etc. during
...View More CESTAT Mumbai remarks that “services, used in relation to setting up of the premises are also services used for providing output service, as without the premises being set up, the service p
...View More CESTAT Chennai quashes demand invoking extending limitation period on fixed cost component collected from advertising agency (AA) for sale of Free Commercial Time (FCT) by ass
...View More CESTAT, New Delhi rules in Haldiram’s favour, holds that service-tax cannot be levied on the activity of take-away of food items as it would amount to sale and does not involve any element of se
...View More CESTAT Mumbai holds that services rendered by assessee to its overseas entities clearly qualify to be export, eligible for refund, explains that “an activity between only two parties cannot
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CESTAT, Chandigarh holds that activity undertaken by the Assessee of printing photographs on plain printing paper and thereafter binding them and selling them as photo books amounts to manufacture a
...View More CESTAT New Delhi holds that once the goods are granted out-of-charge and cleared for home consumption, the bill of entry cannot be re-assessed under Section 17(5) of the Act and the only option with t
...View More CESTAT Kolkata sets-aside disallowance of CENVAT credit on ‘sales commission’ on finding that sales commission has a direct nexus with the sales of product, which in turn is related t
...View More CESTAT Mumbai sets-aside the demand of Rs. 135 cr (approx) alongwith interest and equivalent penalty raised against ICICI Lombard General Insurance (assessee) on account of denial of CENVAT credi
...View More CESTAT, New Delhi grants immunity under the Voluntary Compliance Encouragement Scheme, 2013 (VCES), on finding no substantial mis-declaration in assessee's declaration; Sets aside service tax imposed
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