CESTAT Rulings
CESTAT rules assessee not liable to pay service tax as a 'tour operator' before as well as after the amendment to definition of “tour operator” as per Finance Act 2008; CESTAT states that
...View More CESTAT rules in favour of assessee, states that assessee is eligible for benefit of Notification No 108/95-CE (amended by Notification No 13/2008 dated March 01, 2008) for goods supplied to projects f
...View More CESTAT rules in favour of IT Co. (assessee), allows refund of unutilized service tax credit in respect of (i) manpower recruitment or supply agency, (ii) cleaning, (iii) renting of immovable property,
...View More CESTAT grants refund of excess service tax paid on ‘brokerage’ towards stock-broker services, pursuant to subsequent downward adjustment thereof through credit notes to clients; Rejects Re
...View More CESTAT upholds reversal of input credit at specified percentage in terms of Rule 6(3) of CENVAT Credit Rules (CCR) on molasses used as common input in manufacture of rectified spirit, a non-excisable
...View More CESTAT rules out reversal of CENVAT credit on removal of capital goods from factory after being put to use, prior to 2007; Rule 3(5) of CENVAT Credit Rules (CCR) 2004, as it stood then, contemplated c
...View More CESTAT rules in favour of assessee, finds no justification in issuance of show cause notice after suo motu discharge of short paid excise duty with interest and intimation to Dept. authorities thereof
...View More CESTAT rules in favour of international airlines having branch offices in India, services received from foreign based Computerized Reservation System (CRS) companies towards air ticket booking / cance
...View More CESTAT allows CENVAT credit on bought out plastic bottles resold after affixing manufactured caps, in terms of Rule 16 of Central Excise Rules; Plain reading of Rule 16(1) & (2) shows that CENVAT
...View More No reversal of MODVAT credit on inputs lying in stock upon exemption of final product viz. ‘Vanaspati’ from whole of excise duty by virtue of Notification No. 15/1996; Notes that at releva
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