CESTAT Rulings
CESTAT Chennai upholds exemption on construction of residential houses not falling within the definition of ‘residential complex’ as defined u/s-65(91a) of the Finance Act, 1994 for the pe
...View More CESTAT Delhi rejects Revenue's appeal against original order granting service tax refund to 100% EOU (Assessee) u/s 104 of Finance Act, 1994 for land conversion charges (industrial to commercial) paid
...View More CESTAT Delhi allows Samsung’s appeal challenging denial of exemption benefit on import of ‘Mechanical Electrical Assembly Front’, holding that Assembly Front used in the manufacture
...View More CESTAT Hyderabad upholds demand of service tax on ‘Manpower Recruitment or Supply Agency Service’ (MRSAS) rendered by a cooperative society (Assessee) to ONGC; Notes that the Ass
...View More CESTAT Mumbai holds that the transitional provisions u/s 142 of the CGST Act, 2017 have contingencies which provides for cash refund of CENVAT-credit of CVD and SAD,
...View More CESTAT Mumbai holds that the transitional provisions u/s 142 of the CGST Act, 2017 have contingencies which provides for cash refund of CENVAT-credit of CVD and SAD,
...View More CESTAT Allahabad quashes demand of service tax on amount of advances received from prospective buyers (i.e. booking amount) under the head ‘Construction of Residential Complex’; Examining
...View More CESTAT Chennai allows Assessee’s appeal remanding the matter to the adjudicating authority for re-consideration on the issue of claiming partial exemption in respect of services provided to educ
...View More CESTAT Chennai allows appeal filed by the Assessee setting aside the order passed by Commissioner (Appeals) that failed to consider the cross-objections filed by the Assessee against Revenue’s a
...View More CESTAT Ahmedabad holds that liquidated damages/ penalty collected from vendors.suppliers for breach of contract, does not come under the purview of declared service as defined u/s 66E (e) of the Finan
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