CESTAT Rulings
CESTAT sets aside demand under Management, Maintenance or Repair Service of building, on amount collected by builder from flat owners as reimbursement of payment made to various service providers; Not
...View More CESTAT rules in favor of assessee, extends benefit of customs duty exemption on goods imported to Continental Shelf of India and Exclusive Economic Zones; Denial of exemption because Essentiality Cert
...View More CESTAT upholds differential excise duty demand, 50 ltrs package of lubricating oil assessable on MRP basis u/s 4A of Central Excise Act, not on cost construction basis in terms of Central Excise Valua
...View More CESTAT rules in favour of assessee, allows CENVAT credit in respect of service tax paid towards insurance of plant & machinery, equipment, inputs, factory & residential buildings / township; R
...View More CESTAT partially allows Air India’s appeal, clarifies that Revenue has power to convert free shipping bills into drawback shipping bills in terms of Sec 149 of Customs Act, subject to establishm
...View More CESTAT allows assessee’s appeal, removal of moisture from job-worked product (para cumidine), carrying out quality tests, repacking in new containers and labeling same amounts to “manufact
...View More CESTAT rules in assessee's favor, allows refund of accumulated CENVAT Credit for period pre-incorporation of output export service i.e. 'business auxiliary service' and 'business support service', in
...View More CESTAT allows assessee’s appeal, Rule 5 of Export of Service Rules applicable to exports made prior to April 19, 2005, same talks about granting rebate of service tax paid and does not provide t
...View More CESTAT grants respite to DSP Merrill Lynch Ltd (assessee), merchant banking, M&A, software development, advisory & retainer-ship services not taxable as “Management Consultancy Services&
...View More CESTAT finds no fault in reversal of proportionate input services credit attributable to exempted output services in exercise of option under Rule 6(3)(ii) of CENVAT Credit Rules (CCR), despite belate
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