CESTAT Rulings
CESTAT Bangalore finds Larsen & Toubro Ltd. (assessee) eligible for central excise duty exemption on clearance of ‘reinforced concrete girders’ manufactured by assessee in precasting y
...View More CESTAT Ahmedabad rules that a sub-contractor remains liable to pay service tax even if the main contractor has already paid it, while remanding the matter for recomputation of demand under ‘Cons
...View More CESTAT Delhi rules that supply of food and beverages over the counter within a cinema complex does not constitute a taxable ‘service’ but is merely a transaction of sale of goods; Examinin
...View More CESTAT Chennai quashes order passed by the Commissioner of Customs regarding the import of PVC flex banners from China via Malaysia allegedly to evade anti-dumping duty (ADD); Noting that Assessee sta
...View More CESTAT Delhi holds that Assessee providing ‘cargo handling services’ to various clients, which includes door-to-door delivery on extra charges, is taxable as “courier service”
...View More CESTAT Allahabad quashes demand of service tax on ‘takeaway or pick-up’ service provided by Haldirams; Follows Tribunal decision in case of Bikanervala Foods which relied on dicta propound
...View More CESTAT Chennai denies refund of unutilized Cenvat Credit lying in the books of the Assessee-Manufacturer at the time of closure of its factory premises; Interpreting Section 11B(2)(c) of the Central E
...View More CESTAT Mumbai quashes service tax demand on supply of industrial gases and leasing of the equipment of Cryogenic Air Separation Plant (oxygen plant), ruling that assessee are not ‘absolute owner
...View More CESTAT Chennai in favor of Assessee, permits the exclusion of electricity charges paid on behalf of its tenant (BSNL) from the taxable value; Perusing the agreement entered by the Assessee with BSNL,
...View More CESTAT Chennai classifies the models of Toshiba’s Air Conditioners’ Outdoor unit and Indoor units imported by One Care Medical Centre (assessee) from Toshiba Carrier (Thailand) under CTH 8
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