CESTAT Rulings
CESTAT allows assessee’s appeal, allows refund of service tax paid on service consumed wholly within SEZ u/s 11B of the Central Excise Act, 1944; Revenue contented that Notification No. 9/2009-S
...View More CESTAT upholds denial of CENVAT credit in respect of services supplied to SEZ pre-February 10, 2008, thereby dismisses retrospective applicability of Rule 6(6)(A) w.e.f. inception of CENVAT Credit Rul
...View More CESTAT sets aside adjudication as well as appellate orders confirming service tax demand on assessee-company towards renting of immovable property for commercial purposes, u/s 68 of Finance Act; Notes
...View More CESTAT upholds levy of service tax on provision of technical school of education and brand name ‘Podar Jumbo Kids’ to educational institutions, u/s 65(47) of Finance Act as “franchis
...View More CESTAT sets aside adjudication order which directed inclusion of royalty paid to related foreign suppliers (group cos.) in invoice value of imported raw material / finished products for trading, and r
...View More CESTAT holds that rent received against letting of seized property on account of recovery of outstanding dues, is taxable as “renting of immovable property” service; Rejects assessee&rsquo
...View More CESTAT dismisses Revenue appeal, directs refund / rebate of service tax collected on rent towards Duty Free Shops (DFS) located in departure lounge of International airports; Referring to SC ruling in
...View More CESTAT quashes tax recovery proceedings against EOU-assessee in respect of raw materials acquired duty-free under Notification No. 52/2003-Cus r/w Notification No. 22/2003-CE, and subsequently destroy
...View More CESTAT invokes revenue neutrality principle to quash service tax demand on commitment fees, royalty fees, reservation fees and advertising fees paid by assessee to Park Global Holdings Inc., USA again
...View More CESTAT holds that stainless steel drums used to import goods do not qualify as ‘packaging material’, thus not eligible for exemption under Notification No. 184/76-Cus; Observes that intent
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