CESTAT Rulings
CESTAT sets aside service tax demanded on fees collected by domain registration company (assessee) from registrars towards accreditation, as consideration for rendering ‘franchisee services&rsqu
...View More CESTAT grants respite to public sector bank, sets aside service tax demand towards non-reversal of CENVAT credit equal to 6% of value of exempted services rendered during the period April 2009 to June
...View More CESTAT allows deduction of VAT subsidy from assessable value of manufactured goods, for the purpose of discharge of excise duty under Central Excise Act; Follows coordinate bench ruling in Shree Cemen
...View More CESTAT allows rebate claims in respect of international inbound roaming services rendered to subscribers of Foreign Telecom Operators (FTOs), under Rule 5 of Export of Service Rules; Observes, when as
...View More CESTAT dismisses Revenue appeal, finds no grounds to justify fresh adjudication where service tax demands had been dropped by Adjudicating Authority in respect of logistic support provided by assessee
...View More CESTAT grants respite to assessee, allows CENVAT credit in respect of construction services for the period June 16, 2005 onwards as well as sets aside service tax demand against reimbursable expenses
...View More CESTAT upholds rejection of refund under Rule 5 of CENVAT Credit Rules to an exporter of Information Technology (IT) services where CENVAT Credit Account not debited before making such claim
...View More CESTAT observes that excise duty exemption under Notification No. 8/97-CE / 23/2003-CE would be available to an EOU where imported consumables are used in the manufacture of final products that are cl
...View More CESTAT allows refund under Rule 5 of CENVAT Credit Rules, 2004 (CCR) of various services such as event management, convention, sponsorship, works contract, business auxiliary and training, holds that
...View More CESTAT disallows CENVAT credit of outward transportation services despite inclusion of cost thereof in assessable value of finished goods; Notes that assessee, cement manufacturer, was clearing goods
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