CESTAT Rulings
Upholds transfer of unutilised CENVAT Credit on de-merger of company; Rejects Revenue's contention that "de-merger" not covered under Rule 10 of of CENVAT Credit Rules; Plain reading of CENVAT Credit
...View More Upholds service tax levy u/s 65(9) of Finance Act as "Authorized Service Station" of Tata Motors and Fiat India; Assessee, being sister concern of Pandit Automatives Ltd, undertook after sales service
...View More Conducting market research in India on behalf of clients situated abroad during the period March to November 2003 amounts to export of service; Rejects Revenue's contention that mere communication of
...View More Development Fee (DF) collected at Mumbai International Airport from every departing passenger in respect of providing any service, in the nature of tax / cess; Development Fee charged to generate reve
...View More No service tax under “Mandap Keeper Service” category for alloting stalls outside temple for sale of toys / flowers / garlands / food during Navratri; Letting out of stalls to different pe
...View More Allows refund of un-utilised accumulated credit of excise duty under Rule 5 of CENVAT Credit Rules (CCR), despite filing of application beyond 1 year; Rejection of refund claim on ground of contravent
...View More Advertisement & publicity expenses incurred and borne by dealers, not includible manufacturer's assessable value for computing excise duty; Part expenditure on advertisement and publicity incurred
...View More Allows transitional one time credit under Rule 9A of CENVAT Credit Rules, 2002 on input stock lying outside registered premises as on April 1, 2003; Govt's intention was to allow manufacturers to clai
...View More Simultaneous penalties not imposable for service tax defaults u/s 76 and u/s 78 of Finance Act, 1994 for period prior to May 10, 2008, when show-cause notice issued after May 10, 2008; Proviso added t
...View More Allows CENVAT Credit on Goods Transport Agency Services, used for transportation of tyres to and fro from place of service receiver, for purpose of retreading of tyres at the premises of service provi
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