CESTAT Rulings
Kolkata CESTAT holds that there is no requirement of reversal of CENVAT credit under Rule 6 of CCR, 2004 for provision of restaurant services in view of CBIC’s Circular No 213/3/2019-S.T. dated
...View More CESTAT Kolkata sets-aside demand pertaining to ‘Site Preparation and Clearance Service’, ‘Pipeline Construction Charges’ and ‘Supply of Tangible Goods Service’, hol
...View More CESTAT Delhi rules that assessee is entitled for refund of amount paid at the time of DGCEI investigation (by way of cash and CENVAT credit); Noticing that proposals of duty demand have been set-aside
...View More CESTAT, Kolkata allows refund of service-tax inadvertently paid by assessee on ship-broking services availed from outside India under the taxable category of “Business Auxiliary Service” (
...View More CESTAT Chandigarh refers to Larger Bench (LB) the issue whether refund claim of service tax paid erroneously on export of service is maintainable in the absence of any challenge or assessment or self-
...View More CESTAT Ahmedabad holds that exclusive part of Input Service definition "supersedes or overrides main definition and inclusive part”, thus, dismisses appeal filed by Assessee against denial of CE
...View More CESTAT Chandigarh holds that Assessee is not an ‘Intermediary' while providing data processing, back-office and IT enabled support services to various Macquarie Group entities worldwide and
...View More CESTAT, Bangalore on observing that for activities in Puducherry manufacturing unit of Assessee, centralized service tax registration is applicable, which is as a service provider as well as an input
...View More CESTAT Hyderabad holds that reversal of proportionate CENVAT credit under Rule 6(3A) of CENVAT Credit Rules, 2004, attributable to electricity wheeled out (exempted goods) by a manufacturer having a c
...View More CESTAT Ahmedabad allows refund of differential duty to Indian Oil Corporation Ltd. (assessee) being the difference between the higher duty paid on enhanced rate of petrol and diesel and lowe
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