CESTAT Rulings
CESTAT Delhi holds that no service tax can be levied on receipt of ‘Call Option Fee’ as grant of “Call Option” is a transaction in goods and imposition of service tax on goods
...View More CESTAT Delhi, citing ‘The Polluter Pays’ principle from Rio Declaration on Environment and Development, holds that the amount paid by J K Lakshmi Cements (assessee) towards District Minera
...View More CESTAT Delhi holds that interest on refund sanctioned pursuant to Tribunal’s ruling in assessee’s favour and against which SC has dismissed revenue’s appeal, is payable from the date
...View More CESTAT Mumbai directs the revenue to refund the amount consequent upon CESTAT’s favourable order alongwith interest after the same was refused by the Refund Sanctioning Autho
...View More CESTAT Delhi quashes order confirming duty demand, penalty and confiscation under rule 5 of Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules 2008 for alteration of MRP stic
...View More CESTAT Ahmedabad holds that the activities of assessee excavating 'lignite' minerals under a composite turnkey contract, would fall under the ‘mining’ under clause (zzzy) of section 65(105
...View More CESTAT Mumbai allow CENVAT credit in respect of various input services used in or in relation to the manufacture and clearance of Miscellaneous Chemicals falling under chapter 38 of Schedule I of Cent
...View More CESTAT Delhi holds that where service by assessee for causing sale of immovable property during the relevant period of 2007 is not taxable at all, commission received by assessee as per the agreement
...View More CESTAT Mumbai, in a matter of classification of Daikin’s‘split air conditioners incorporating refrigerating unit with dual function (cooling and heating)’, holds that an assessing of
...View More CESTAT Kolkata, referring to Notification No. 12/2003-ST (Notification), and the decision of CESTAT Delhi in FIITJEE Ltd, rules that FIITJEE (assessee) is not liable to pay service tax on the sale val
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