CESTAT Rulings
CESTAT upholds rejection of refund under Rule 5 of CENVAT Credit Rules to an exporter of Information Technology (IT) services where CENVAT Credit Account not debited before making such claim
...View More CESTAT observes that excise duty exemption under Notification No. 8/97-CE / 23/2003-CE would be available to an EOU where imported consumables are used in the manufacture of final products that are cl
...View More CESTAT allows refund under Rule 5 of CENVAT Credit Rules, 2004 (CCR) of various services such as event management, convention, sponsorship, works contract, business auxiliary and training, holds that
...View More CESTAT disallows CENVAT credit of outward transportation services despite inclusion of cost thereof in assessable value of finished goods; Notes that assessee, cement manufacturer, was clearing goods
...View More CESTAT allows benefit of reduced penalty to assessee, holds that provisions of Section 11AC(1)(b) of Central Excise Act are applicable to penalty imposed under Rule 15(1) of CENVAT Credit Rules post M
...View More CESTAT disallows CENVAT credit of advertisement services availed, as not amounting to “input services” for rendition of output services of promotion and marketing of IMFL of United Spirits
...View More CESTAT allows utilization of CENVAT credit taken on input services used in construction of retail mall before April 2011, against taxable output service of ‘renting of immovable property’
...View More CESTAT sets aside service tax demand u/s 65(105)(zzzzj) of Finance Act on renting of heavy duty cranes to parties engaged in construction of Metro; Notes that assessee had supplied such equipment with
...View More Consideration received from landowners in the form of development rights thereon for construction of ‘villas’ under Joint Development Agreement (JDA) not liable to service tax separately w
...View More CESTAT sets aside adjudication order recovering CENVAT credit for operational quantity of inputs written off in the books of account, absent consideration of quantity written back; Perusing Rule 3(5B)
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