CESTAT Rulings
CESTAT allows service tax credit against TR-6 Challan on Merchant Banking services received from foreign service providers towards Foreign Currency Convertible Bonds, pursuant to detection of offence
...View More CESTAT allows credit of inputs lying in CENVAT credit account against payment of tax on commission agent services taxable as Business Auxiliary Service (BAS); Assessee opted for exemption notification
...View More CESTAT upholds denial of unutilised input credit refund against export of electric cars under Rule 5 of CENVAT Credit Rules r/w Notification No. 11/2002-CE(NT); Rule 5 bars refund when manufacturer /
...View More CESTAT sets aside levy of interest u/s 11AB of Central Excise pre May 11, 2001, despite fact that demand confirmed by invoking extended period; Prior to May 11, 2001, interest u/s 11AB applicable only
...View More Bangalore Metropolitan Transport Corporation (BMTC) providing bus transportation facility on contractual basis to factories, schools and colleges not taxable as ‘rent-a-cab’ service u/s 65
...View More CESTAT allows excise duty exemption under Notification No. 64/95-CE on supply of platforms and missiles made by assessee to Indian Navy; Such missiles required for use/construction of warships, since
...View More 'Playing Cards' eligible for exemption from payment of Central Excise duty under Notification No. 02/2011 dated March 1, 2011 to the extent of 5%; All products falling under Chapter 95 of First Schedu
...View More CESTAT allows rebate against export of R&D services to overseas entity relying on Delhi Tribunal rulings in GAP International Sourcing (India) Pvt Ltd and Paul Merchants Ltd; Rejects Revenue conte
...View More CESTAT sets aside service tax demand @ 0.25% of gross amount charged towards sale and purchase of foreign exchange, under Banking and Other Financial Services (BoFS); Combined reading of Sec 65(12) of
...View More CESTAT rules on classification of surplus Marine Gas Oil (HSD) / LDO contained in fuel tanks of vessels brought for breaking, under Foreign Trade Policy (FTP); Surplus fuel classifiable under Heading
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 (1).PNG)
