CESTAT Rulings
CESTAT Chennai modifies order imposing service tax on activity of renting of immovable property on noting Revenue’s failure to establish that 'Diocese' (part of Roman Catholic Mission). is not a
...View More CESTAT Mumbai holds that, “it is not within the jurisdiction of the Tribunal to exercise the options in section 129B of Customs Act, 1962” since by exercising powers u/s 18 of the Customs
...View More CESTAT, Mumbai holds that Revenue does not have the authority to collect service tax on services provided by SEZ developer to units in SEZ, and thus quashes impugned demand order; Notes that during in
...View More CESTAT Allahabad rules that CENVAT credit of Education Cess (EC) and Secondary & Higher Education Cess (SHEC), which were available in the books of accounts of assessee-manufacturer, did not lapse
...View More CESTAT Chennai sets aside demand of service tax on the mark-up or margin earned by tour operator for booking tickets with regard to domestic travels; States that “the demand of Service
...View More CESTAT Hyderabad dismisses Assessee’s appeal against imposition of excise duty on activity of fabrication undertaken; Holds that, it was indeed engaged in activity amounting to manufacture in te
...View More CESTAT, Ahmedabad quashes impugned order classifying product manufactured by the Assessee in the name of Sensur Rubefacient and Herbyl Skin Ointment as P&P medicament (other than medicament) class
...View More CESTAT Bangalore allows CENVAT credit on the various input services used in providing ‘Renting of Immovable Property Services’ observing that “credit on this account is to be ad
...View More CESTAT Chandigarh holds that registration of premises with the service tax authorities is not a pre-condition for availment of CENVAT credit and consequently the refund of unutilized credit; Quashing
...View More CESTAT Bangalore quashes service tax demand along with interest and penalty on marketing activities carried out by Sun Microsystem (assessee) in India for Sun Singapore; Noting the similarity of issue
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