CESTAT Rulings
Factories Act not a criteria for determining CENVAT credit admissibility on outdoor catering service under Rule 2(l) of CENVAT Credit Rules; Though Bombay HC in Ultratech Cement observed that there wa
...View More Once penalty for suppression with tax evasion intention ascertained u/s 78 of Finance Act, penalty for failure to pay service tax u/s 76 not attracted; Relies on Karnataka HC ruling in Motor World
...View More CESTAT Third Member upholds classification of flavoured “Gopal Zarda” as ‘chewing tobacco’ under Tariff Heading (CTH) 24039910 assessable u/s 4A of Central Excise Act on MRP ba
...View More Affixing MRP stickers/labels on imported goods like perfumes, shampoos and body spray in private warehouse after customs clearance, amounts to 'manufacture' as per Chapter Note and Sec 2(f)(iii) of Ce
...View More CESTAT upholds service tax on reverse charge basis on turnkey project awarded to entity in China for setting up of power plant in India, under ‘works contract’ category; Though project spl
...View More CESTAT allows Revenue appeal, credit of input services viz. GTA, sales promotion ineligible on goods manufactured by loan licensees (job-workers) on assessee's behalf; In terms of Central Excise Act a
...View More CESTAT allows service tax credit on brokerage paid towards purchase / lease of flats for accommodation of in-house faculty members of commercial training centre; Rejects Revenue's reliance on AAR deci
...View More Credit distribution proportionate to turnover of various units by Input Service Distributor (ISD) not a ‘binding condition’ pre-April 2012 under Rule 7 of CENVAT Credit Rules; Allows credi
...View More CENVAT credit admissible in respect of distribution of SIM cards to subscribers on behalf of Telecom service provider; Rejects Revenue contention that services provided by distributors have no nexus w
...View More Cutting / slitting of coils according to customers preference and applying PVC coating thereon amounts to ‘manufacture’ u/s 2(f) of Central Excise Act; Rejects Revenue’s reliance on
...View More
 (1).PNG)
