CESTAT Rulings
CESTAT allows CENVAT credit on capital goods supplied by principal manufacturer on lease basis for purpose of job-work manufacture; Rejects Revenue’s stand that since principal manufacturer not
...View More CESTAT dismisses assessee's (sub-contractor) appeal, supply of lighting decoration to a building / place in connection to social functions taxable as “pandal and shamiana service" in terms of Se
...View More CESTAT upholds ‘transaction value’ assessment u/s 4(1)(a) of Central Excise Act for physician’s samples manufactured on job-work basis, which in turn are distributed by principal man
...View More CESTAT dismisses Revenue appeal, services of promotion, marketing, selling and distribution of TV channels and collection of subscription revenue from cable operators and MSOs on behalf of foreign bro
...View More CESTAT allows full CENVAT credit on capital goods cleared to associate concern after 2 years from purchase, in terms of Rule 4 of CENVAT Credit Rules; Rejects Revenue’s stand that since assessee
...View More CESTAT grants partial relief to a Club, quashes service tax demand on subscription / entrance fees received from Members, as also amounts recovered from staff towards accommodation; Applies inter alia
...View More CESTAT grants CENVAT credit of service tax paid on premium towards health insurance of factory employees; States that amendment to Rule 2(l) of CENVAT Credit Rules w.e.f. April 1, 2011 excluding insur
...View More CESTAT rules in favour of Kotak Mahindra Capital (assessee), reiterates non-taxability of advisory & consultancy services in relation to Mergers & Acquisitions as “Management Consultancy
...View More CESTAT rules in favour of assessee, no service tax payable by Indian HO on salary and other expenses remitted / reimbursed to overseas branches, on reverse charge basis u/s 66A of Finance Act; Sec 66A
...View More CESTAT grants refund of unutilized CENVAT credit under Rule 5 of CENVAT Credit Rules upon export of services, finding same within time limit of 1 year from end of quarter to which it relates; Though C
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