CESTAT Rulings
CESTAT upholds customs duty on inputs imported duty free under Advance Authorisation for manufacture of final products but cleared domestically before fulfillment of export obligation (EO); Foreign Tr
...View More Export of hot rolled & cold rolled iron products liable @ 15% & 10% respectively, in terms of Notification No. 66/2008-Cus; Rejects assessee’s contention that subsequent amendment vide N
...View More CESTAT quashes service tax demand on security deposit (equivalent to 6 months’ / 1 year’s rent) taken towards leasing of immovable property; Rejects Revenue contention that interest free d
...View More Third Member concurs with Member (Judicial), absent mis-declaration in number of packing machines by assessee, duty demand not sustainable under 7th proviso to Rule 9 of Pan Masala Packing Machines (C
...View More CESTAT upholds service tax on cable operator against ‘subscriber base’ declared to broadcasters vis-à-vis subscriber fee; Rejects assessee's contention that measure of levy for serv
...View More CESTAT allows Revenue appeal, services rendered in relation to storage and warehousing of export cargo classifiable as 'storage and warehousing service', not 'cargo handling' post February 2005; Rejec
...View More Rental / maintenance charges collected for supply of gases in own cylinders not includible in assessable value (AV), packing of gases into cylinder not necessary to make it ‘marketable’; P
...View More Third Member of CESTAT to decide if running, operating and managing Taj Lands End Ltd’s entire hotel business by The Indian Hotels Co. Ltd (assessee) is taxable under ‘Management Consultan
...View More Activity of handling, bagging and unloading of imported goods on behalf of Government of India (GOI) not Cargo Handling / Business Auxiliary Service; Imported goods purchased under tender floated by G
...View More Demand time barred w.r.t. computer training service rendered by computer training institute pre-June 2005; Notification No. 24/ 2004 dated September 10, 2004 extending exemption to computer training s
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