CESTAT Rulings
CESTAT allows CENVAT credit on yarn purchased locally/manufactured in-house for use in grey fabrics, an exempted commodity, thereby rejecting Revenue contention that credit on yarn should be reversed
...View More CESTAT upholds taxability of one time 'signing fees' and annual 'pouring fees' received by assessee, from Coca Cola India Pvt. Ltd. (CCIPL) for promoting its products inside multiplex, under “Bu
...View More CESTAT quashes service tax demand on technology transfer fees paid to parent entity (Whirlpool USA) during the period 2007-08, under “Intellectual Property Rights (IPR) Service”; Perusal o
...View More CESTAT upholds taxability of services received from ‘Society of Worldwide Interbank Financial Telecommunication’ (SWIFT), a non-resident entity, towards transmitting financial messages int
...View More CESTAT finds assessee (service exporter) entitled to CENVAT credit of 26 services, including air travel agent, works contract, business support & auxiliary services, architect services, legal, gen
...View More CESTAT rules on point of taxation in case of SMS termination services rendered by telecom operator (assessee) to other telecom operators; States that since there is no contract between the telecom ope
...View More CESTAT rejects re-determination of Retail Sale Price (RSP) based on contemporaneous RSP of imported mobile phones, holding same not in conformity with Section 4A of Central Excise Act r/w Central Exci
...View More Reimbursement of charges towards testing by Research Designs and Standards Organization (RDSO) not includible in assessable value, if finished goods marketable without such testing / inspection done o
...View More CESTAT rules in favour of assessee, study material package supplied by coaching centre not exigible to service tax; Assessee showed sale value of study material separately in invoices raised on studen
...View More CESTAT quashes service tax demand on activity of transporting company employees from specific points to the factory / establishment and back, under the category of “tour operator service”
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