CESTAT Rulings
CESTAT allows assessee’s appeal, holds that lease of Wagons to Railways under ‘own your wagon scheme’ constitutes a ‘Deemed Sale’, not taxable under ‘Supply of Tang
...View More Delhi CESTAT holds that transportation of ores situated at different locations within the mining area would not fall within the definition of “Cargo Handling services” (CHS); Perusing work
...View More CESTAT disallows CENVAT credit benefit under Rule 4 (1) of CENVAT Credit Rules, 2004 (CCR) to SSI unit that enjoyed exemption under Notification No. 8/2003-CE and intended to avail SAD credit on impor
...View More CESTAT allows rebate claim of service tax paid on various input services utilized for export of cotton yarn under amended Notification No. 41/2012; Referring to ruling in assessee’s own case, re
...View More CESTAT holds that interest received by stock broker on late payment of brokerage charges or fee towards depository services is not taxable as “banking and other financial service”, consequ
...View More CESTAT quashes extended period demand along with penalty on bakery products, pastry, cakes and biscuits prepared and served in hotel/restaurant/retail outlet; Finds force in assessee’s plea that
...View More CESTAT allows CENVAT credit on ‘Construction service’ in relation to staff colony/quarter to a cotton yarn manufacturer, pre-2011; Notes assessee’s plea that construction of staff qu
...View More CESTAT sets aside penalty for non-payment of service tax under category of ‘Manpower Supply Service’ (MSS) observing that entire amount of service tax as demanded was paid along with inter
...View More CESTAT finds forced demand at 10%/8% of sale price in terms of Rules 6(3) of CENVAT Credit Rules, 2004 (CCR) untenable where inputs were used both for taxable as well as exempt goods; Perusing Rule 6
...View More CESTAT dismisses denial of assessee’s refund claim of Special Additional Duty (SAD) on import of ‘steel rails’ on the ground that amount was not included in ‘receivables’
...View More
 (1).PNG)
