CESTAT Rulings
Must consider “total CENVAT credit taken on input services during the financial year” while determining credit reversal amount as per formula prescribed under Rule 6(3A) of CENVAT Credit R
...View More Commission received by Indian agents of Western Union for transfer of money from abroad to India not taxable under reverse charge mechanism as ‘Business Auxiliary Service’; Since considera
...View More Discharge of service tax for use of brand name under ‘intellectual property service’ category by a division on behalf of parent company prima facie allowable, since it is part and parcel o
...View More 2 Member Bench refers matter on Reviewing Authority's power to go beyond Show Cause Notice (SCN) in refund cases to Third Member; As per Member (Technical), refund claim governed by Sec 27 of Customs
...View More CESTAT upholds reversal of CENVAT credit on inputs lying in stock / in process subsequent to grant of exemption to some of the finished products under Rule 6 of CENVAT Credit Rules, 2004 (CCR); Rule 1
...View More CESTAT rejects assessee's appeal, upholds service tax levy on institutes offering Post Graduate Diploma courses not recognized by law under ‘Commercial Training or Coaching Services’; Asse
...View More Services rendered to Hindustan Aeronautics Ltd. (HAL) taxable under Finance Act; HAL not a public sector undertaking (PSU) since it has been incorporated under Companies Act, 1956; Service tax applies
...View More CESTAT allows Revenue’s appeal, homeopathic medicines imported into India not eligible for concessional rate of Additional Customs Duty (ACD) @ 1% under Notification No. 1/2011-CE; Exe
...View More CENVAT credit available on capital goods initially used for manufacture of exempt goods but subsequently used for manufacture of dutiable goods; In terms of CENVAT Credit Rules, it is not required tha
...View More Third member concurs with Member (Technical), promotion / marketing by Microsoft India for foreign principal, an ‘export’ of Business Auxiliary Service (BAS) in terms of Export of Service
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