CESTAT Rulings
CESTAT Delhi holds that assessee can cross-utilised the CENVAT credit pertaining to the manufacturing activity for payment of service tax; Refers to Rule 3 of CCR, 2004, to clarify that “Once cr
...View More CESTAT Chandigarh quashes demand on OP Jindal Institute of Cancer and Research under the head ‘Business Support Services’ for sharing revenue with certain Diagnostic Service Providers (DSP
...View More CESTAT Delhi holds that income received as ‘license fee’ by assessee (Remfry & Sagar Consultants/R&S Consultants), fundamentally requiring the continuity of 173 years old practice,
...View More CESTAT Ahmedabad upholds the classification of 15 imported components used for manufacturing of ‘Main PCB of A.C.’ or ‘Remote Control’ under various heading of Chapter 85 such
...View More CESTAT Delhi allows assessee who is manufacturing soya nuts and wheat puff and supplying most of them for Integrated Child Development Scheme (ICDS), to avail SSI exemption under Notifications Nos. 17
...View More CESTAT Ahmedabad holds that service of clinical trial on drugs for the foreign service recipient is ‘export of service’ and not taxable, therefore, quashes demand; Assessee is engaged by v
...View More CESTAT, Mumbai allows CENVAT credit on cutting, labelling, relabeling, packaging, repackaging of Transmission belts, conveyor belt, trimming belt, construing the said activity as ‘manufacture&rs
...View More CESTAT Chandigarh grants refund to Microsoft- India (Asessee) classifying market support services provided to Microsoft-Singapore as ‘export of services’ as per the definition; Observes sa
...View More CESTAT Delhi dismisses Assessee’s appeal challenging the classification of amino acids, whey-protein under CTI 2106 90 90 with the heading ‘protein concentrates and textured protein substa
...View More CESTAT Mumbai quashes the excise duty demand on Mahanagr Gas Ltd (assessee) by inclusion of ‘Trade discounts’ received from bulk purchasers in the transaction value as additional considera
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