CESTAT Rulings
CESTAT rejects transaction value less than production cost on sale of electrical distribution boards to related person; Determination of quantum of production and sale price of manufactured goods, pro
...View More CESTAT Third Member upholds service tax demand on Vidarbha Cricket Association under 'club or association service' u/s 65(105)(zzze) r/w Sec 65(25a) of Finance Act, 1994; Rejects assessee's contention
...View More Processing of raw material supplied by principal being 'manufacture', cannot be subjected to service tax under 'Business Support Service' (BSS); Accepts assessee’s contention that processing act
...View More CESTAT upholds service tax on tours organised by hiring tourist vehicles, u/s 65(105)(n) r/w Sec 65(52) of Finance Act during the period 2000-02; Rejects assessee's contention that only persons having
...View More Products supplied as free promotional samples must be valued based on 'transaction value' for excise duty payment; Method specified under Rule 4 based on value of identical/similar goods cleared for s
...View More CESTAT allows balance capital goods credit in subsequent financial year as per Rule 4(2) of CENVAT Credit Rules (CCR), despite final product being exempt during said period; No condition in Rule 4(2)(
...View More Consideration received for operating & arranging outbound tours, even if falling within scope of amended definition of tour operator, not liable to levy and collection of service tax; Provisions o
...View More Refund allowed in respect of CENVAT credit on services received before date of registration, where services are exported; Accepts assessee’s contention that no time limit prescribed under CENVAT
...View More CENVAT credit availed on Capital goods removed pre-2007, to be reversed, subject to reduction @ 2.5% for each quarter; CESTAT Larger Bench relies upon CBEC Circular dated July 1, 2002 and proviso to a
...View More Service of loading of cargo into rail wagons and trucks, taxable under Cargo Handling Service (CHS); Rejects assessee’s contention that service not classifiable under CHS as they are only supply
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