CESTAT Rulings
CESTAT, Mumbai upholds demand as provider of ‘franchisee service’ in terms of Section 65 (105)(zze) of Finance Act, 1994 for grant of ‘representational rights’ for providing co
...View More CESTAT Hyderabad sets-aside demand against Inox under ‘business support services’ (BSS) with interest, penalty and instead holds that assessee has been granted the non-exclusive license to
...View More CESTAT Mumbai sets aside order by which loading value of imported goods (i.e. ‘Rexona antiperspirants’) sourced by HUL from Unilever Australia was re-determined at 20% without procedural o
...View More CESTAT Chennai holds that the payment made by assessee (under reverse charge on foreign remittances) after being pointed out by Audit Officers “does not fall under recovery of arrears of tax by
...View More CESTAT Mumbai sets-aside demand relating to cost of employees and labour fastened on assessee operating under an unincorporated joint venture (JV) arrangement in respect of Tipti and Panna & Mukta
...View More CESTAT Mumbai holds that retrospective effect of exemption is applicable to electrical works executed and maintenance undertaken by Assessee for Goa State Industrial Development Corporation and Goa Me
...View More CESTAT Ahmedabad sets-aside demand on twisted yarn and dyed yarn made out of textured yarn purchased from the open market and not directly from the manufacturer; Holds that “the department could
...View More CESTAT Delhi affirms liability against manufacturer of auto parts (assessee) on the amount of compensation received from Honda Siel Car India Ltd. (Honda India) for the loss suffered on account of the
...View More CESTAT Chandigarh holds that Additional Director General, DRI, Ludhiana is not a ‘proper Officer’ to issue Show Cause Notice u/s 28 (4) r/w Section 2 (34) of Customs Act, 1962; Whilst the
...View More CESTAT Delhi sets aside levy of service tax under reverse charge mechanism (RCM) on Goods Transport Operator Service (GTO), observes that the such levy on receiver of service under RCM was declared ul
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