CESTAT Rulings
Question of service tax exemption under Notification No. 41/2007-ST not relatable to rate of tax, to be considered by Single Member Bench u/s 35D(3) of Central Excise Act where amount involved is less
...View More Onsite services provided through overseas branch qualifies as 'export', upholds inclusion of value of such services in both export as well total turnover, for refund computation, in terms of Para 5 of
...View More CESTAT quashes rejection of assessee’s VCES declaration, DGCEI letter seeking information & documents of roving nature cannot be treated as ‘inquiry’ to fall within exclusion cat
...View More CESTAT grants relief to MakMyTrip, stays service tax recovery and waives entire pre-deposit in respect of international outbound tours and air travel tickets booking; Notes that taxability of outbound
...View More CESTAT allows CENVAT credit on yarn purchased locally/manufactured in-house for use in grey fabrics, an exempted commodity, thereby rejecting Revenue contention that credit on yarn should be reversed
...View More CESTAT upholds taxability of one time 'signing fees' and annual 'pouring fees' received by assessee, from Coca Cola India Pvt. Ltd. (CCIPL) for promoting its products inside multiplex, under “Bu
...View More CESTAT quashes service tax demand on technology transfer fees paid to parent entity (Whirlpool USA) during the period 2007-08, under “Intellectual Property Rights (IPR) Service”; Perusal o
...View More CESTAT upholds taxability of services received from ‘Society of Worldwide Interbank Financial Telecommunication’ (SWIFT), a non-resident entity, towards transmitting financial messages int
...View More CESTAT finds assessee (service exporter) entitled to CENVAT credit of 26 services, including air travel agent, works contract, business support & auxiliary services, architect services, legal, gen
...View More CESTAT rules on point of taxation in case of SMS termination services rendered by telecom operator (assessee) to other telecom operators; States that since there is no contract between the telecom ope
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