CESTAT Rulings
CESTAT Ahmedabad quashes service tax demand under the category of Business Auxiliary Services (BAS) noting that demand was based on TDS/26AS Statement and not backed by positive evidences, and without
...View More CESTAT Ahmedabad allows refund claim of deposit made in the nature of advance under Rule 6 (1A) of Service Tax Rules on finding that amount deposited never attained character of tax or duty; In antici
...View More CESTAT Bangalore denies refund on “Machine Commissioning Charges”, however, rules that, assessee is not required to pay Service Tax on “Office Expenses” and “Commiss
...View More CESTAT Delhi sets aside lower authority’s order sustaining demand holding that free supply of cement would be included in taxable value finding that SC decision in Bhayana Builders has been dist
...View More CESTAT finds computation of liability of a contractor by Assistant Commissioner on 100% of turnover value under works contract service without giving any abatement as “illegal and irresponsible
...View More CESTAT Mumbai sets-aside order for recovery with interest for alleged non-receipt of ‘inputs’ in excess of tolerance margin, opining that, “It is only by adverse presumption that the
...View More CESTAT Ahmedabad remands matter to Adjudicating Authority (AA) to determine whether products of Indian Oil Corporation (IOCL/assessee) can be considered as “Kerosene“ for the purpose of Ex
...View More CESTAT Chennai allows assessee’s application for re-credit of service tax paid under RCM on account of annulment of contract entered with overseas company, holds that, “the rejection of re
...View More CESTAT Mumbai rules that classification of chemical fertilizer ‘yaravita zintrac' (zinc oxide suspension concentrate) cannot be altered based on the concentration of ‘micronutrient’
...View More CESTAT Chennai holds that CENVAT Credit Rules, 2004 (CCR) does not restrict or bar a Special Economic Zone (SEZ) unit to file refund claim of unutilized credit under Rule 5 of CENVAT Credit Rules, 200
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