CESTAT Rulings
Absent evidence, two separate contracts for supply and construction cannot be held as artificially bifurcated to escape service tax liability under Works Contract Composition Scheme; Sets aside Adjudi
...View More Activity of removal of coal fly ash, a necessity for running Captive Power Plant (CPP); Power plant cannot operate without removal of coal fly ash, and without generation of power in CPP, manufacturin
...View More Canvassing of export orders by foreign agents on commission basis, a ‘business auxiliary service’ (BAS) in terms of Sec. 65(19)(i) of Finance Act; Accepts Revenue’s contention that s
...View More Trader's loss cannot result in reduction of assessable value in job worker's hands, just as trader's profit cannot form part of assessable value; Rejects assessee’s claim that valuation in case
...View More Denies credit of additional customs duty availed against photocopy of bill of entry on imports through courier; Rejects assessee's reliance on Chennai Tribunal ruling in Controls & Drives Coimbato
...View More Penalty leviable where part of interest (on delayed service tax payment) not paid before issue of show cause notice; Reverses Commissioner (Appeals) interpretation of Tribunal ruling in Nischint Engin
...View More Allows credit of Goods Transport Agency services for transportation of cement into factory premises; Rejects Revenue's contention that credit not available as cement not an eligible input; Holds such
...View More Upholds Appellate Commissioner's order dropping penal proceedings against co-noticees on conclusion of proceedings against manufacturer/assessee; Words "other persons" appearing in proviso to Sec. 11A
...View More No Interest payable for CENVAT credit wrongly availed, which stands reversed, before utilization; Credit reversed before removal, remains only a book entry, as no benefit taken thereof; Relies on rati
...View More Proportionate reversal of credit not required for subsequent reduction in value of goods though discount; Relies on Board Circular dated November 17, 2008 and coordinate bench rulings on the settled m
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