CESTAT Rulings
CESTAT Ahmedabad holds that process of cleaning/purification of waste-oil to yield reclaimed fuel-oil does not amount to manufacture as defined u/s 2(f) of Central Excise Act, 1944 and once, it i
...View More CESTAT, Bangalore allows Assessee’s appeal with consequential benefits, sets aside penalties imposed by Revenue and holds the Assessee entitled to Cenvat Credit; Concurs with Assessee’s co
...View More CESTAT Ahmedabad sets aside service tax demand against the Assessee (engaged in trading as well as providing commission services) under the head of ‘business auxiliary services’ (BAS) for
...View More CESTAT Ahmedabad quashes service tax demand under the category of Business Auxiliary Services (BAS) noting that demand was based on TDS/26AS Statement and not backed by positive evidences, and without
...View More CESTAT Ahmedabad quashes service tax demand under the category of Business Auxiliary Services (BAS) noting that demand was based on TDS/26AS Statement and not backed by positive evidences, and without
...View More CESTAT Ahmedabad allows refund claim of deposit made in the nature of advance under Rule 6 (1A) of Service Tax Rules on finding that amount deposited never attained character of tax or duty; In antici
...View More CESTAT Bangalore denies refund on “Machine Commissioning Charges”, however, rules that, assessee is not required to pay Service Tax on “Office Expenses” and “Commiss
...View More CESTAT Delhi sets aside lower authority’s order sustaining demand holding that free supply of cement would be included in taxable value finding that SC decision in Bhayana Builders has been dist
...View More CESTAT finds computation of liability of a contractor by Assistant Commissioner on 100% of turnover value under works contract service without giving any abatement as “illegal and irresponsible
...View More CESTAT Mumbai sets-aside order for recovery with interest for alleged non-receipt of ‘inputs’ in excess of tolerance margin, opining that, “It is only by adverse presumption that the
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