CESTAT Rulings
Shipping / barging charges towards transportation of imported goods from mother vessel not taxable under 'cargo handling services' u/s 65(23) r/w Sec 65(105)(zr) of Finance Act; Sec 14 of Cu
...View More No tax applicable on services received by overseas branches on which local (country) VAT / GST already paid; Rejects Revenue contention that such branch offices act only as facilitators and that servi
...View More CESTAT allows customs duty exemption on import of bulk drugs through high seas sale under Advance Licenses, for manufacture and export of compacted drugs; Rejects Revenue contention that process of co
...View More 2 Member Bench refers matter on inclusion of transportation charges in assessable value of petroleum goods supplied to ONGC from depot, to Third Member; As per Member (Technical), since sale takes pla
...View More CESTAT allows import of ‘calcareous stone’ by Hotelier, on availment of EPCG Scheme benefit under Notification No. 103/2009-Cus; Rejects Adjudicating Authority’s classification of go
...View More Services provided by Mumbai Police to individuals / organisations for private and public events prima facie not taxable as ‘Security Agency Services’ u/s 65(94) r/w Sec 65(105)(w) of Finan
...View More Service tax prima-facie inapplicable on amount retained by Bank while advancing loan through Clearing Corporation of India (CCIL); Such transaction of collateral borrowing and lending amounts to givin
...View More CESTAT allows concessional rate benefit of 5% under Notification No. 21/2002-Cus. (NT) on Imaging Plates (IP) and IP Casettes as accessories of X-ray machine; Exemption benefit available under Sr. no.
...View More CESTAT allows credit of plant installation/erection service at customers' premises, where entire contract a composite one, and no extra consideration recovered for these services; Relies upon decision
...View More Burning loss arising during manufacture in a customs bonded warehouse (CBW), not liable to customs duty u/s 65(2) of Customs Act, 1962, as waste and scrap; Assessee availed benefit of Notification No.
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