CESTAT Rulings
CESTAT passes interim order, rules on various common issues w.r.t. CENVAT credit refund claim by service providers under Rule 5 of CENVAT Credit Rules, 2004 (CCR) and Notification No. 5/2006 issued th
...View More Technical service fee mandatorily recovered from dealers on supply of air conditioners includible in declared wholesale prices during finalization of provisional assessment under Rule 173I of erstwhil
...View More CESTAT allows credit on inputs received directly at job-workers’ premises from principal manufacturer-supplier instead of assessee’s factory, under Rule 57(A) / 57Q of erstwhile Central Ex
...View More Renting / hiring of cars and buses to transport / municipal corporations taxable as ‘rent-a-cab service’, not ‘supply of tangible goods for use’; P&H HC, Madras HC & Tr
...View More CESTAT denies duty exemption on Fuel & Ash Handling System under Notification No. 6/2002-CE, cannot be considered as ‘waste conversion device producing energy’ / 'non-conventional ener
...View More 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
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