CESTAT Rulings
CESTAT rules in assessee’s favour, CENVAT credit available on commission paid to agents for “sales promotion” under Business Auxiliary Service; Notes that assessee not only selling g
...View More CESTAT dismisses assessees' appeal, commission received from binary network company under 'multilevel marketing scheme', taxable as 'Business Auxiliary Service' (BAS) u/s 65(19) of Finance Act, 1994;
...View More Set Top Boxes (STBs) entrusted to subscriber for viewing TV channels, not governed by Legal Metrology (Package Commodity) Rules (Rules) and hence not liable to countervailing duty (CVD) on import basi
...View More CESTAT quashes service tax demand u/s 65(19) viz. “Business Auxiliary Service” category on collection of toll on National Highways; Rejects Revenue contention that assessee an agent / repr
...View More CESTAT President refers issue pertaining to admissibility of CENVAT credit on telecom towers to 3 Member Larger Bench, in lieu of reference to Third Member; Calls for tagging of present appeals with t
...View More CESTAT partially allows Housing Industry Association’s appeal, fees collected from member-builders towards organisation of exhibition not taxable as ‘Business Auxiliary Service’; Rel
...View More CESTAT rules in assessee’s favour, manufacturer not required to reverse credit of inputs available in stores, work-in-progress and in finished goods before switching over to Rule 6(2) scheme und
...View More Third Member criticizes assessee’s conduct before Adjudicating Authority in not appearing during various personal hearings, however in interest of justice, remands matter for Commissioner’
...View More CESTAT allows CENVAT credit to principal-manufacturer (assessee) despite use of imported goods in manufacture of finished goods on job-work basis and export thereof from job-worker’s premises; A
...View More ‘One-time maintenance charges’ collected by builder-assessee from flat purchasers not exigible to service tax u/s 65(105)(zzg) of Finance Act as “maintenance or repair services&rdquo
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