CESTAT Rulings
CESTAT holds that financial advisory services in respect of energy, banking, transport & urban infrastructure shall be taxable as “Banking and Other Financial Services” (BoFS) w.e.f. A
...View More CESTAT allows 75% abatement on service tax paid towards Goods Transport Agency (GTA) services under reverse charge mechanism; Holds denial of benefit on ground that assessee failed to produce declarat
...View More CESTAT denies CENVAT Credit on capital goods received in FY when final product (asbestos cement sheet) was chargeable to Nil rate of excise duty; Notes that assessee claimed credit i.r.o. capital good
...View More CESTAT allows assessee’s appeal, holds that consideration received towards operation of power plant will not be taxable as ‘management, maintenance and repair service’; Notes that as
...View More CESTAT sets aside service tax demand on individual truck owner transporting food grains and other goods under public distribution system; Upholds Appellate Commissioner’s reliance on co-ordinate
...View More CESTAT dismisses Revenue appeal, holds demand against EOU for enhancement of assessable value of imported ‘plant’ by inclusion of expenditure borne towards dismantling, packing and shipmen
...View More CESTAT rules in favour of Revenue, cost of designs / drawings supplied to shoe-manufacturer situated abroad, includible in assessable value of imported shoes in terms of Rule 9(1)(b)(iv) of Customs Va
...View More CESTAT rejects Revenue appeal, no excise duty payable on transportation charges collected towards supply of explosives to coal field; Observes that duty liability had to be discharged on the basis of
...View More CESTAT upholds valuation of products supplied to sister concern at 110% or 115% of cost of production, in terms of Rule 8 of Central Excise (Valuation) Rules 2000; Notes that assessee had discharged e
...View More CESTAT upholds assessee’s classification of manufactured pesticides, plant growth materials and bio-fertilizers under CETH 3105 9090 as ‘other fertilizers’; Sets aside Adjudicating A
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