CESTAT Rulings
CESTAT grants excise duty exemption under Notification No. 10/97-CE on auto air-conditioning system supplied to Govt. of India’s (Ministry of Defence) R&D institutions for use in specialized
...View More Brokerage towards handling of applications on behalf of intending purchasers of RBI’s savings bonds, not taxable as “banking and other financial services” u/s 65(105)(zp) upto Septem
...View More Value of goods / material supplied 'free of cost' by service recipient for services of "construction of commercial or industrial complex" not includible in computation of taxable value, as has been he
...View More CESTAT rules on entitlement of refund of excess duty paid towards clearances to own unit, in terms of Rule 8 of Central Excise Valuation Rules; Rejects Revenue’s stand that it is mandatory to fo
...View More CESTAT allows CENVAT credit on capital goods supplied by principal manufacturer on lease basis for purpose of job-work manufacture; Rejects Revenue’s stand that since principal manufacturer not
...View More CESTAT dismisses assessee's (sub-contractor) appeal, supply of lighting decoration to a building / place in connection to social functions taxable as “pandal and shamiana service" in terms of Se
...View More CESTAT upholds ‘transaction value’ assessment u/s 4(1)(a) of Central Excise Act for physician’s samples manufactured on job-work basis, which in turn are distributed by principal man
...View More CESTAT dismisses Revenue appeal, services of promotion, marketing, selling and distribution of TV channels and collection of subscription revenue from cable operators and MSOs on behalf of foreign bro
...View More CESTAT allows full CENVAT credit on capital goods cleared to associate concern after 2 years from purchase, in terms of Rule 4 of CENVAT Credit Rules; Rejects Revenue’s stand that since assessee
...View More CESTAT grants partial relief to a Club, quashes service tax demand on subscription / entrance fees received from Members, as also amounts recovered from staff towards accommodation; Applies inter alia
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