CESTAT Rulings
Third Member to decide taxability of services of ‘operation, maintenance and management’ of vessels owned by ONGC prior to May 2006 and consequently, entitlement of refund of service tax p
...View More Security service provided at company guesthouse admissible as “input service” under Rule 2(l) of CENVAT Credit Rules; Rejects Revenue contention that said service has no nexus with manufac
...View More CESTAT sets aside adjudication order which denied CENVAT credit of service tax paid on Goods Transport Agency (GTA) services, under TR-6 Challan prior to June 16, 2005; Follows Bombay HC’s ratio
...View More Third Member to decide taxability of services rendered by 'Mandated Lead Arrangers' (MLAs) abroad in relation to arranging finance (syndicated loans) for assessee, as also fees paid to Agent Banks for
...View More CESTAT remands matter relating to refund denial by Commissioner (Appeals), where Revenue failed to consider 'proof of export' submitted by assessee and for non-availability of re-warehousing certifica
...View More CESTAT upholds disallowance of CENVAT credit utilisation of input services such as repair & maintenance service, legal & CHA services availed at factory in Pune towards dispensing service tax
...View More CESTAT upholds Commissioner (Appeals) order which set aside retrospective service tax demand on recipient of Goods Transport Operator (GTO) services, consequent to enactment of Finance Act 2003; Follo
...View More CESTAT upholds demand under reverse charge mechanism in respect of commission remitted to foreign entity acting as broker of rough diamonds, though restricting same to normal limitation period; Issue
...View More CESTAT confirms duty demand, machines used for transportation of grain within factory or for storage or feeding into certain machines classifiable under CETH 8428 as “conveyors and elevators&rdq
...View More CESTAT grants excess duty refund to assessee, deduction of turnover / quantity discount admissible since same linked to quantum of goods purchased by dealers in a month and varies from dealer to deale
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