CESTAT Rulings
CESTAT Chennai grants refund of service tax paid on invoices which were dated between April 01, 2015 to February 29, 2016 (relevant period) i.e. date of introduction of special provision relating to c
...View More CESTAT Delhi holds that amounts of incentives / reimbursements /discounts received by authorized dealers of Maruti Suzuki India Ltd (MSIL) cannot be held as ‘consideration’ for rendering a
...View More CESTAT Delhi holds that activity of procuring raw material (milk) from suppliers and subjecting the same to the process of chilling, cut open of bulk packing, pasteurisation, standardization, and pack
...View More CESTAT Ahmedabad sets aside the Commissioner order disallowing the credit benefit on input service to Kohler India, finding that the “Commissioner in enthusiasm to apply Safari Retreats Ltd to t
...View More CESTAT Delhi upholds service tax demand on Delhi Metro Rail Corporation Ltd (DMRC) under "Renting of Immovable Property Service" for a portion of ‘upfront fees’ received for entering into
...View More CESTAT Chennai holds that assessee Daimler India (Host Company) is liable to service tax on seconded employees (transferees) of Daimler AG, Germany (Home Company) under the head ‘Manpower Recrui
...View More CESTAT Delhi sets aside denial of BCD, CVD exemption and 5% IGST on Cepheid India's import of HIV-VL load test kits [GenXperts®], by holding that these test kits being ‘life saving diagnosti
...View More CESTAT Delhi quashes Show Cause Notice (SCN) creating demand of service tax on internet services noting that “show cause notice presumes that there was intent to evade payment of service tax mer
...View More CESTAT Chennai upholds Rs. 50,000 penalty on Customs Broker (CB) for failing to report significant discrepancies in declared vs. actual weight of imported consignments cleared on behalf of the importe
...View More CESTAT Allahabad quashes demand of duty on kraft paper and packing material on finding that entire case of Department starting from allegation of clandestine removal under fake & parallel Invoices
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