CESTAT Rulings
CESTAT allows re-classification of residential apartment construction activity as ‘works contract service’ after its introduction w.e.f. June 2007; Where any activity involving constructio
...View More Manufacture of motor vehicles by fitting body on chassis supplied by Tata Motors Ltd free of cost, assessable under Rule 10A of Central Excise Valuation Rules, as ‘job-work’; Interprets Ru
...View More CESTAT grants 4% SAD refund against sale of imported stainless steel under Notification No. 102/2007; Sale to buyer not registered under Central Excise amounts to fulfilment of ‘credit non-avail
...View More Fees charged for certification of seeds produced as per Seeds Act / Rules, liable to service tax under ‘Technical Inspection and Certification Service’; Rejects assessee (a State Seed Cert
...View More “Onshore terminals” for gas transportation not ‘transport terminal’ falling within exclusionary clause of “Commercial and Industrial Construction Service” u/s 65(25
...View More CESTAT grants Project Import benefit to JNPT (formerly known as Nhava Sheva Port Trust / NSPT) for “NSPT Port Project” in 1988-90; Demand of differential customs duty, redemption fine &
...View More CESTAT denies input credit of services utilised / received in residential colony of employees located outside factory; Follows jurisdictional Bombay HC's decision in Manikgarh Cement to hold that serv
...View More CESTAT dismisses Revenue appeal, upholds Commissioner (Appeals) order quashing suo moto direction of Revenue for provisional assessment; Interprets Rule 7 of Central Excise Rules, only assessee can se
...View More Renting of banquet halls for conferences, get-togethers and parties taxable as ‘convention service’ u/s 65(32) r/w 65(105)(zc) of Finance Act, despite no separate charge for use of hall; R
...View More CESTAT upholds invocation of extended limitation period, prior knowledge of Department totally irrelevant for duty demand purposes; Knowledge of Department does not mean that suppression which stands
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