CESTAT Rulings
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
...View More CESTAT holds that "Cheeselings” and “Musst Bites" are eligible for exemption as “Namkeen” under Entry No. 29 of Notification No. 3/2006-CE; Rejects Revenue contention that sinc
...View More CESTAT sets aside service tax liability on payments made to Film Distributors in respect of screening of films in theatres / multiplex on 'revenue sharing’ basis; Observes that assessee disclose
...View More CESTAT dismisses Revenue appeal, holds that conducting online e-sale auctions for various commodities such as MS/SS Steel constitutes an e-commerce trading activity, not taxable as "online information
...View More CESTAT allows exemption on ‘processed cotton fabric’ manufactured using exempt input i.e. ‘grey fabric’ under Notification No. 14/2002-CE dated March 1, 2002; Notes that, the c
...View More CESTAT allows assessee’s appeal, allows refund of service tax paid on service consumed wholly within SEZ u/s 11B of the Central Excise Act, 1944; Revenue contented that Notification No. 9/2009-S
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