CESTAT Rulings
CESTAT dismisses Revenue appeal, publishing advertisements in “Kaldarshika” calendar not taxable u/s 65(105)(zzzm) as ‘sale of space for advertisement service’; Rejects Revenue
...View More CESTAT sets aside Adjudicating Authority's order, delivery & road freight subsidy charges collected from customers, not includible in assessable value of petroleum products cleared from warehouse/
...View More CESTAT allows input service credit refund against investment advisory & management consultancy services provided to foreign entity; Sets aside Commissioner (Appeals) order which rejected the refun
...View More CESTAT allows ‘vocational training’ service tax exemption to practical accounting & auditing courses, in respect of 'commercial training & coaching services' under Notification No.
...View More CESTAT rejects assessee’s appeals, MP3 CD-ROM for recording audio music/songs in MP3 format, taxable at 16% under residuary Chapter Heading (CH) 8524.90 of Central Excise Tariff Act, 1985 as &ls
...View More CESTAT upholds service tax demand on charges collected by ‘stock photography agency’ towards downloading of images by clients for limited use & period, u/s 65(75) r/w Sec 65(105)(zh) o
...View More CESTAT grants excise duty exemption on manufacture of ‘Intravenous Cannula’ (IV Cannula) a medical instrument, under Notification No. 6/03-CE r/w Notification No. 6/06-CE; Said instrument
...View More CESTAT sets aside Commissioner (Appeals) order, allows ‘input’ credit on plastic crates, trolleys, welding table and welding chair utilised during manufacturing process; Plastic crates use
...View More CESTAT sets aside Commissioner (Appeals) order, allows re-credit of CENVAT credit reversed, absent any dispute regarding assessee’s entitlement thereof; Accepts assessee's contention that CENVAT
...View More Third Member of CESTAT waives pre-deposit, concurs with Member (Judicial) that CENVAT credit prima facie available in respect of contractor services utilised for laying down & commissioning of pip
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