CESTAT Rulings
CESTAT Kolkata rules that show cause notice disallowing deduction of Joint Plant Committee (JPC) Cess from assessable value is premature if the RT-12 assessment date [i.e. 1996] is taken as the date o
...View More CESTAT Delhi finds it fit to drop the entire demand of service tax under the heading ‘manpower services' against Boeing-India on expenses reimbursed to employees seconded from its holding compan
...View More CESTAT Kolkata, allows appeal against the order passed by Commissioner (Appeals) upholding Adjudicating Authority’s order rejecting Assessee’s claim for refund of service tax paid on rever
...View More CESTAT, Allahabad on observing that the Commissioner has not implemented the order of this Tribunal even after being directed under Rule 41 of CESTAT Procedure Rules, 1982 and having been allowed suff
...View More CESTAT Mumbai allows refund of accumulated CENVAT credit opining that obtaining Service Tax registration is not a prerequisite for claiming refund; In present case, redunds were denied on various grou
...View More CESTAT Allahabad sets aside the denial of area-based exemption to assessee manufacturing ‘Corrugated Boxes and Laminated Paper’ at Rudrapur Uttarakhand under Notifications Nos 49/2003-CE a
...View More CESTAT Mumbai, by majority decision, allows the assessee to claim cash refund of accumulated CENVAT credit to the tune of Rs. 1.8 crores on closure of the factory; The third member view, pursuant to s
...View More CESTAT, Chandigarh holds that “Business Support” and “Manpower Recruitment and Supply’ service rendered by Glaxo SmithKline to M/s SmithKline Beecham Plc. (SB Plc), U.K. under
...View More CESTAT, Chennai upholds Commissioner (Appeals) order sanctioning rebate to the Assessee (Sundaram Asset Management Co. Ltd.) on advisory services for investment of funds to clients abroad; Assess
...View More CESTAT Mumbai sets-aside demand of service tax against insurance major (Tata AIG General Insurance Co. Ltd./assessee), holding that, raising invoice with incorrect description (instead of business sup
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