CESTAT Rulings
Consideration received under a ‘non-compete’ agreement not taxable as “Business Auxiliary Service” prior to July 2012; CESTAT notes that in terms of Business Transfer Agreement
...View More CESTAT Larger Bench upholds classification of 'Optical Fibre Cables’ (OFC) imported for use in Telecommunication under CTH 90.01, leviable to customs duty at 10% under Notification No. 21/2002-C
...View More CESTAT allows ‘export’ benefit where Foreign Inward Remittance Certificate (FIRC) mentions receipt of remittances in assessee’s bank in INR; Relying on coordinate bench decision in S
...View More CESTAT extends benefit of reduced penalty to assessee on deposit of interest + 25% penalty within stipulated period pursuant to Tribunal order; Rejects Revenue’s stand that since interest was de
...View More CESTAT sets aside recovery of Rs. 220 Cr (approx.) towards demand of CENVAT credit and service tax against assessee engaged in supply and erection of pre-fabricated / pre-engineered steel buildings an
...View More CESTAT dismisses Revenue appeal against Commissioner (Appeal) order which dropped recovery of Rs. 27.11 lakhs (approx.) for alleged wrongful availment of CENVAT credit on inputs that were found short
...View More CESTAT upholds Adjudicating Authority’s findings, sets aside service tax demand of Rs. 24.39 Cr (approx.) towards operating lease arrangement of motor vehicles under “Banking and Other Fin
...View More CESTAT denies CENVAT credit on security guard service for safe delivery of goods from manufacturer’s factory to buyer’s premises; Rejects assessee’s contention that since delivery is
...View More CESTAT allows assessee’s appeal, holds rejection of declaration filed under Service Tax Voluntary Compliance Encouragement Scheme (VCES) on ground of mis-classification of services as unsustaina
...View More CESTAT upholds refund of service tax mistakenly discharged on reverse charge basis in respect of leasing of tunnel boring machines for execution of contract entered with DMRC, under category of &ldquo
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