CESTAT Rulings
CESTAT allows benefit of reduced penalty to assessee, holds that provisions of Section 11AC(1)(b) of Central Excise Act are applicable to penalty imposed under Rule 15(1) of CENVAT Credit Rules post M
...View More CESTAT disallows CENVAT credit of advertisement services availed, as not amounting to “input services” for rendition of output services of promotion and marketing of IMFL of United Spirits
...View More CESTAT allows utilization of CENVAT credit taken on input services used in construction of retail mall before April 2011, against taxable output service of ‘renting of immovable property’
...View More CESTAT sets aside service tax demand u/s 65(105)(zzzzj) of Finance Act on renting of heavy duty cranes to parties engaged in construction of Metro; Notes that assessee had supplied such equipment with
...View More Consideration received from landowners in the form of development rights thereon for construction of ‘villas’ under Joint Development Agreement (JDA) not liable to service tax separately w
...View More CESTAT sets aside adjudication order recovering CENVAT credit for operational quantity of inputs written off in the books of account, absent consideration of quantity written back; Perusing Rule 3(5B)
...View More CESTAT Larger bench rules 2-1 on applicability of limitation as prescribed u/s 11B of Central Excise Act in case of refund of service tax paid mistakenly; Notes that assessee’s refund claim, in
...View More CESTAT upholds interest under Rule 6(3A)(e) of CENVAT Credit Rules, 2004 (CCR) on late reversal of CENVAT credit attributable to traded goods in terms of Rule 6(3)(A); Notes assessee's contention that
...View More CESTAT holds that construction of hospital building is not taxable as ‘commercial or industrial construction’ service; Referring to CBEC Circular Nos. 80/10/2004-ST & 86/4/2004-ST and
...View More CESTAT quashes adjudication order confirming service tax on stock broking services rendered to investors, where show cause notice demanded tax under ‘Business Support Services’ category fo
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