CESTAT Rulings
CESTAT Allahabad allows CENVAT credit of service tax paid under reverse charge mechanism (RCM) by Honda Cars, India (assessee) on the service fees paid by them to their principal (Honda Motor Company
...View More CESTAT Ahmedabad rules that “under the service tax law after 01.07.2012 all payments received or paid to the foreign parties by the assessees against any service provided/ received from abroad (
...View More CESTAT, Mumbai holds that tax liability cannot be fastened without certainty of the ‘taxable service’ in application of mind by the SCN issuing thus sets aside the impugned order initiatin
...View More CESTAT Ahmedabad sets-aside service tax demand on Water Front Royalty payment/wharfages on finding it to be a ‘statutory levy’ in relation to goods landed by the private port aut
...View More CESTAT, Chennai holds that Hyundai Motors (Assessee) should not be taken to task due to a delay caused in the DGFT office to act on their request for redemption of EPCG Licence, sets aside impugned or
...View More CESTAT Ahmedabad rules in favour of assessee (SEZ unit) by giving preference to sample reports of Central Institute of Plastic Engineering and Technology (CIPET) as against Customs Laboratory in a mat
...View More CESTAT Delhi rules on ‘relevant date’ for allowing refund of service tax paid under reverse charge mechanism (RCM) and clarifies certain aspects viz. (i) relevant date for reckoning 1 year
...View More CESTAT Ahmedabad holds that “In the absence of the specification of the exact sub-clause under which the demand was raised the said demand cannot be sustained” ; Thus, emphasizing on the i
...View More CESTAT Ahmedabad determines that providing buses for transportation of students, facilities and staff of an educational institution is not taxable under the category of rent-a cab service; Notes that,
...View More CESTAT Allahabad allows interest for 55 days as per section 11BB of the Central Excise Act (CEA) and rejects appeal of assessee for want of ‘merit’ opining that “issued involved in t
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