CESTAT Rulings
No service tax on interest charges on EMIs under Banking and Financial Services; Sec 67 of Finance Act r/w Rule 6 of Valuation Rules as well as Circular dated September 17, 2004 does not contemplate i
...View More Where goods sold from various depots, assessable value to be sale price prevalent at depot of ultimate sale, nearest to time of removal of identical goods from factory / refinery; Rejects Revenue
...View More Charter hire of helicopters to corporates for off-shore operations taxable as "supply of tangible goods service" u/s 65(105)(zzzj) of Finance Act; Rejects assessee's contention that services liable to
...View More No interest on clearance of inputs as such, where CENVAT credit reversed / duty paid in subsequent month as per Rule 8 of Central Excise Rules; Rejects Revenue's contention that interest u/s 11AB of C
...View More CESTAT allows input service credit refund of additional tax against supplementary invoices of service provider, prior to April, 2011; Rejects Revenue's contention that during such period, 'supplementa
...View More Activity of collection / transportation / supply of by-product ‘Fly ash’ to cement / asbestos companies at Govt specified rates, not “Business Support Service” (BSS); Fly ash d
...View More Capital goods credit available on machinery, equipment, parts used in setting up of Oxygen Plant within factory premises; Accepts assessee’s contention that credit available on capital goods ass
...View More CESTAT allows credit utilisation of input services required for output services, against excise duty on manufactured goods; Rejects Revenue's contention that credit deniable as assessee failed to main
...View More CESTAT allows Consulting Engineers service credit for prototype development in Engineering Research Centre situated within factory; Services received 'in relation to' manufacture of commercial vehicle
...View More CESTAT upholds service tax liability u/s 66A, i.e reverse charge mechanism ('RCM'), on intellectual property services received from abroad; Rejects assessee's contention that since foreign service pro
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