CESTAT Rulings
CESTAT rules in favour of assessee, maintenance of software classifiable as “information technology software service” (ITSS) u/s 65(105)(zzzze) of Finance Act w.e.f. May 16, 2008 and not &
...View More CESTAT allows CENVAT credit of service paid under reverse charge mechanism on commission paid to foreign agents, holding same as 'input service' in terms of Rule 2(l) of CENVAT Credit Rules, 2004 (CCR
...View More CESTAT admonishes lower authorities’ orders returning assessee’s refund claims of service tax paid under protest as being ‘premature’, without dealing with the grounds adduced
...View More CESTAT rejects Revenue appeal, upholds MRP valuation of professional beauty products sold to salons / parlors for their consumption, by relying on SC ruling in case of Jayanti Foods Processing Pvt Ltd
...View More 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
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