CESTAT Rulings
CESTAT reiterates that supply of aluminium castings before machining, cannot be classified as part of Magneto Assembly under Chapter 85 of Central Excise Tariff Act which was liable to excise duty at
...View More CESTAT sets aside excise duty demand towards shortage of finished goods viz. PP fabrics & inputs viz. HDPE / LDPE / LLDPE granules, thereby rejecting Revenue’s stand that MODVAT credit had b
...View More CESTAT rules that Municipal Corporation is liable to service tax for providing own space viz. land/property for purpose of advertising through billboards & kiosks; States that said activity is cle
...View More CESTAT upholds reversal of CENVAT credit against clearance of goods under exemption Notification No. 12/2012-CE, thereby rejecting assessee's plea that Rule 6 of CENVAT Credit Rules was inapplicable a
...View More CESTAT allows refund of accumulated CENVAT credit against SMS aggregating services rendered to Facebook Ireland, in terms of Rule 5 of CENVAT Credit Rules r/w Notification No. 27/2012-CE (NT); Rejects
...View More CESTAT upholds service tax liability of sub-contractor engaged in rendering service of erection, commissioning and installation despite discharge of tax by main contractor; Rejecting assessee’s
...View More CESTAT holds that "Cheeselings” and “Musst Bites" are eligible for exemption as “Namkeen” under Entry No. 29 of Notification No. 3/2006-CE; Rejects Revenue contention that sinc
...View More CESTAT sets aside service tax liability on payments made to Film Distributors in respect of screening of films in theatres / multiplex on 'revenue sharing’ basis; Observes that assessee disclose
...View More CESTAT dismisses Revenue appeal, holds that conducting online e-sale auctions for various commodities such as MS/SS Steel constitutes an e-commerce trading activity, not taxable as "online information
...View More CESTAT allows exemption on ‘processed cotton fabric’ manufactured using exempt input i.e. ‘grey fabric’ under Notification No. 14/2002-CE dated March 1, 2002; Notes that, the c
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