CESTAT Rulings
CESTAT Delhi allows Samsung’s appeal challenging denial of exemption benefit on import of ‘Mechanical Electrical Assembly Front’, holding that Assembly Front used in the manufacture
...View More CESTAT Hyderabad upholds demand of service tax on ‘Manpower Recruitment or Supply Agency Service’ (MRSAS) rendered by a cooperative society (Assessee) to ONGC; Notes that the Ass
...View More CESTAT Mumbai holds that the transitional provisions u/s 142 of the CGST Act, 2017 have contingencies which provides for cash refund of CENVAT-credit of CVD and SAD,
...View More CESTAT Mumbai holds that the transitional provisions u/s 142 of the CGST Act, 2017 have contingencies which provides for cash refund of CENVAT-credit of CVD and SAD,
...View More CESTAT Allahabad quashes demand of service tax on amount of advances received from prospective buyers (i.e. booking amount) under the head ‘Construction of Residential Complex’; Examining
...View More CESTAT Chennai allows Assessee’s appeal remanding the matter to the adjudicating authority for re-consideration on the issue of claiming partial exemption in respect of services provided to educ
...View More CESTAT Chennai allows appeal filed by the Assessee setting aside the order passed by Commissioner (Appeals) that failed to consider the cross-objections filed by the Assessee against Revenue’s a
...View More CESTAT Ahmedabad holds that liquidated damages/ penalty collected from vendors.suppliers for breach of contract, does not come under the purview of declared service as defined u/s 66E (e) of the Finan
...View More CESTAT Bangalore finds Larsen & Toubro Ltd. (assessee) eligible for central excise duty exemption on clearance of ‘reinforced concrete girders’ manufactured by assessee in precasting y
...View More CESTAT Ahmedabad rules that a sub-contractor remains liable to pay service tax even if the main contractor has already paid it, while remanding the matter for recomputation of demand under ‘Cons
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