CESTAT Rulings
CESTAT Delhi rejects Revenue’s appeal, finds that, the tax liability under ‘healthcare services’ cannot be fastened on the assessee (Respondent) “at all because no notice has e
...View More CESTAT Mumbai sets-aside order seeking excise-duty recovery on breakage of glass bottles which have been treated by assessee, a manufacturer in aerated water industry as ‘scrap’ finds the
...View More CESTAT, Mumbai holds Assessee eligible to avail CENVAT credit for tax paid on sale-commission paid to both Indian and overseas agents for the period between April, 2013 and August, 2015; Perusing the
...View More CESTAT, Hyderabad holds that activities related/ancillary to transmission and distribution of electricity would be exempt from payment of service-tax being bundled services, treatable as a provision o
...View More CESTAT Delhi in a batch of appeals quashes order imposing service tax on commission income under ‘Business Auxiliary Service’ (BAS) by invoking extended limitation period. cites absence of
...View More CESTAT Delhi rules that Router Line Cards (RLC) imported by Vodafone Idea (assessee) are “parts” of Routers and not ‘other communication apparatus’ under Heading 85.17; Infers
...View More CESTAT Mumbai sets-aside demand alongwith penalties on ‘surrender charge’ and ‘foreclosure charge’ retained by ICICI Prudential (assessee) from policy holder in respect of disc
...View More CESTAT Mumbai disposes appeals of assessee on finding that same have abated with effect from the date of approval of resolution plan (RP) by NCLT; Thus, Tribunal observes that from the date of approva
...View More CESTAT Delhi quashes order imposing service tax on off-shore Engineering and Technical services treating it as an independent contract upon observing that terms of all the contracts entered by Assesse
...View More CESTAT Mumbai upholds rejection of refund claim of service tax paid mistakenly for the reason that assessee filed refund claim beyond time limit of one year provided u/s 11B of Central Excise Act, 194
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