CESTAT Rulings
CESTAT allows CENVAT credit of service tax erroneously paid as recipient of service, construing it as ‘refund of tax wrongly paid’; Assessee received insurance auxiliary service in Jammu &
...View More Receipt of incentive / consideration by travel agent for use of ticket booking software from Computer Reservation System (CRS) companies constitutes business / product promotion, prima facie taxable a
...View More Functioning as 'Authorized lead agency' of Maharashtra Knowledge Corporation Ltd. (MKCL) for promotion of information technology education, exempt from scope of 'Business Auxiliary Service' (BAS) unde
...View More CESTAT rules on relief eligibility conflict between erstwhile Notification No. 17/2009-ST and subsequent Notification No. 40/2009-ST; Allows service tax refund claim on transport of export goods throu
...View More Sub-contractor liable to service tax notwithstanding discharge of service tax by main contractor; Relies on Larger Bench ratio in Vijay Sharma & Co. and co-ordinate bench ruling in Sunil Hi-Tech E
...View More Assessee entitled to refund of excess excise duty paid on input viz. Ethanol on clearance of finished product – Ethanol Blended Motor Spirit absent availment / utilisation of CENVAT Credit there
...View More Leasing of vacant land for construction of building / temporary structure for use in furtherance of business & commerce taxable as ‘renting of immovable property’ u/s 65(105)(zzzz) of
...View More CESTAT rejects Revenue’s rectification of mistake application against earlier order requesting CESTAT President to place matter in case of Larsen & Toubro Ltd before 5 member larger bench (L
...View More Abatement towards goods & material sold by service provider unavailable basis plausible explanations and / or approximations, Notification No. 12/2003-ST must be strictly construed; Though value o
...View More CESTAT upholds classification of administrative support services such as assistance in marketing, obtaining loans from financial institutions, liaising with Govt agencies for various permissions
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