CESTAT Rulings
CESTAT extends CENVAT credit to assessee on General Insurance, Air Travel Agent, Storage and Warehousing, Banking & Financial Services, and Business Auxiliary Services (BAS), holds that said input
...View More CESTAT allows refund of unutilized CENVAT credit lying in balance consequent to closure of business in terms of Rule 5 of CENVAT Credit Rules, 2004 (CCR) while rejecting Revenue’s contention tha
...View More CESTAT allows adjustment from gross taxable value in respect of credit of service tax in terms of Rules 6(3) of Service Tax Rules, 1994 under “Construction of Residential Complex” service
...View More CESTAT quashes demand under category of goods transport agency (GTA) service in respect of trader detention, cargo handling, weighment & empty container transportation charges etc.; Holds that, su
...View More CESTAT allows assessee’s appeal, holds that lease of Wagons to Railways under ‘own your wagon scheme’ constitutes a ‘Deemed Sale’, not taxable under ‘Supply of Tang
...View More Delhi CESTAT holds that transportation of ores situated at different locations within the mining area would not fall within the definition of “Cargo Handling services” (CHS); Perusing work
...View More CESTAT disallows CENVAT credit benefit under Rule 4 (1) of CENVAT Credit Rules, 2004 (CCR) to SSI unit that enjoyed exemption under Notification No. 8/2003-CE and intended to avail SAD credit on impor
...View More CESTAT allows rebate claim of service tax paid on various input services utilized for export of cotton yarn under amended Notification No. 41/2012; Referring to ruling in assessee’s own case, re
...View More CESTAT holds that interest received by stock broker on late payment of brokerage charges or fee towards depository services is not taxable as “banking and other financial service”, consequ
...View More CESTAT quashes extended period demand along with penalty on bakery products, pastry, cakes and biscuits prepared and served in hotel/restaurant/retail outlet; Finds force in assessee’s plea that
...View More
 (1).PNG)
