CESTAT Rulings
CESTAT disallows customs duty exemption under Notification No. 24/2005-Cus on import of raw materials such as copper strips, copper tuber, polythene compound, for manufacture of RF Feeder Cables; Reje
...View More CESTAT upholds reversal of CENVAT credit where credit of common input services availed at one unit instead of distributing to all, in terms of amendment to Rule 7(d) of CENVAT Credit Rules w.e.f. Apri
...View More CESTAT finds no merit in Revenue appeal challenging order of Adjudicating Authority who dropped demand under Rule 10(1)(c) of Customs Valuation (Determination of Value of Imported Goods) Rules 2007 fo
...View More CESTAT holds that documentation processing services provided by automobile dealers for vehicle funding is not taxable as ‘business auxiliary service’ (BAS); Accepts assessee’s conten
...View More CESTAT holds that construction of building for National Rifle Association of India and ICFAI University not taxable as “Commercial and Industrial Construction Service”; States that headqua
...View More CESTAT allows exemption under Notification No. 12/2003-ST in respect of goods and material sold by franchisor under franchise agreement, while discharging service tax under 'Franchise Service'; Notes
...View More CESTAT upholds inclusion of advertising and promotion expenses incurred by assessee in assessable / transaction value of goods imported from parent entity, under Rule 10(1)(e) of Customs Valuation Rul
...View More CESTAT upholds refund to assessee, a company incorporated outside India, of service tax erroneously collected by Department of Posts (DoP) in respect of provision of 'money transfer services'; Notes t
...View More CESTAT holds that amount shown as outstanding from the subsidiary in books of account as on May 16, 2008, not leviable with service tax in view of the amendment to Section 67 of Finance Act, 1994
...View More CESTAT holds that foreign language training institute imparting training and coaching in English, Spanish, French, and German is not liable to service tax under the category of 'commercial training an
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