CESTAT Rulings
CESTAT dismisses assessee’s appeal contesting the denial of refund in respect of service tax erroneously paid on rental income from residential property, on ground of limitation; Rejects assesse
...View More CESTAT allows refund claim of unutilized input service tax credit against export of ‘investment advisory service’ used and received by recipient of service located outside India; Accepts a
...View More CESTAT sets aside service tax demand on passenger service fees (PSF) and airport taxes collected by airlines as part of ‘air ticket charges’; Notes that PSF and airport taxes are a statuto
...View More CESTAT dismisses Revenue appeals seeking rejection of CENVAT credit refund under Rule 5 of CENVAT Credit Rules (CCR) absent nexus between input & output services; Observes that once sanctioning au
...View More CESTAT holds that unpacking of automobile parts procured from vendors, applying anti-rust treatment, grouping, repacking and labelling them in carton box / wooden box / metal pallet before exporting t
...View More CESTAT Larger Bench rules on quantum of pre-deposit as mandated u/s 35F of Central Excise Act and Section 129E of Customs Act, holds that second right of appeal before Tribunal is independent of first
...View More CESTAT extends SSI exemption under Notification Nos. 175/88-CE and 1/93-CE on heating elements manufactured under brand name ‘Calrod’ despite product being marketed by another entity viz.
...View More CESTAT allows CENVAT credit of input services, such as IPL broadcasting rights service by BCCI, program production services, etc. received by assessee located outside India (i.e. Singapore) for discha
...View More CESTAT rules on taxability of services of planning, scheduling, organizing or arranging of outbound tours as “tour operator services” u/s 65(105)(n) r/w 65(115) of Finance Act, finds Delhi
...View More CESTAT grants stay on recovery & complete waiver of pre-deposit in respect of Rs. 149.40 Cr (approx.) service tax demand u/s 66A of Finance Act towards reimbursement of salary / expenditure to bra
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