CESTAT Rulings
CESTAT upholds Adjudicating Authority’s findings, sets aside service tax demand of Rs. 24.39 Cr (approx.) towards operating lease arrangement of motor vehicles under “Banking and Other Fin
...View More CESTAT denies CENVAT credit on security guard service for safe delivery of goods from manufacturer’s factory to buyer’s premises; Rejects assessee’s contention that since delivery is
...View More CESTAT allows assessee’s appeal, holds rejection of declaration filed under Service Tax Voluntary Compliance Encouragement Scheme (VCES) on ground of mis-classification of services as unsustaina
...View More CESTAT upholds refund of service tax mistakenly discharged on reverse charge basis in respect of leasing of tunnel boring machines for execution of contract entered with DMRC, under category of &ldquo
...View More CESTAT reiterates that supply of aluminium castings before machining, cannot be classified as part of Magneto Assembly under Chapter 85 of Central Excise Tariff Act which was liable to excise duty at
...View More CESTAT sets aside excise duty demand towards shortage of finished goods viz. PP fabrics & inputs viz. HDPE / LDPE / LLDPE granules, thereby rejecting Revenue’s stand that MODVAT credit had b
...View More CESTAT rules that Municipal Corporation is liable to service tax for providing own space viz. land/property for purpose of advertising through billboards & kiosks; States that said activity is cle
...View More CESTAT upholds reversal of CENVAT credit against clearance of goods under exemption Notification No. 12/2012-CE, thereby rejecting assessee's plea that Rule 6 of CENVAT Credit Rules was inapplicable a
...View More CESTAT allows refund of accumulated CENVAT credit against SMS aggregating services rendered to Facebook Ireland, in terms of Rule 5 of CENVAT Credit Rules r/w Notification No. 27/2012-CE (NT); Rejects
...View More CESTAT upholds service tax liability of sub-contractor engaged in rendering service of erection, commissioning and installation despite discharge of tax by main contractor; Rejecting assessee’s
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