CESTAT Rulings
CESTAT allows utilization of CENVAT credit available as on January 2011 for discharge of service tax arrears relating to renting of immovable property services for the period 2007-08 to 2009-10; Rejec
...View More CESTAT sets aside rejection of service tax refund under Notification No. 41/2007-ST in respect of ‘technical testing and analysis services’ and ‘port services’ utilized towards
...View More CESTAT rejects SAD refund under Notification 102/2007-Cus on 'used tyres’ consumed by importer-assessee and sold after conversion into ‘crumb rubber’; States, assessee is not differe
...View More CESTAT allows credit of services availed from co-dealer by authorized dealer of Maruti Udyog Ltd, during supply of ‘free servicing’ to customers; Notes that prevalent industry practice man
...View More CESTAT upholds penalty on shipping line on account of error in loading container without waiting for ‘let export order’, however sets aside same on exporter and CHA; States, any deviation
...View More Veterinary and laboratory analysis / testing services provided to customers on behalf of group companies constitute ‘customer care services’ provided on behalf of client and therefore, tax
...View More Printing cheque books, statements, pay slips and various other reports for a Bank, not taxable as “Business Auxiliary Services” (BAS) u/s 65(19) of Finance Act; Rejects Revenue contention
...View More CESTAT dismisses Revenue’s ‘rectification of mistake’ (ROM) application against order granting stay on recovery of amounts confirmed in adjudication order, states that such order pas
...View More CESTAT rejects import value of software CDs declared by assessee, holds that royalty payable by OEMs / Distribution Service Providers (DSPs) to Microsoft towards right to use software purchased from a
...View More CESTAT upholds treatment of chlorine as ‘by-product’ instead of ‘co-product’, by Designated Authority to arrive at non-injurious price while determining imposition of anti-dump
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