CESTAT Rulings
Package tours in tie-up with Hotel chains, offered to customers who book tickets from airline’s (assessee’s) website, not taxable as ‘tour operator service’ u/s 65(105)(r) of F
...View More CESTAT Larger Bench (LB) to decide whether optical fibre cable (OFC) merits classification under Customs Tariff Heading (CTH) 85.44 and hence eligible for exemption under Notification No. 24/2005, or
...View More CESTAT dismisses assessee’s appeal, upholds determination of assessable value of goods i.e. camera for display at exhibition in India, basis manufacturer's price list and not agent's price, unde
...View More CESTAT upholds grant of refund of excess duty paid at the time of debonding of capital goods pursuant to conversion from EOU to EPCG scheme, applying depreciation rates prescribed by FTP; Rejects Reve
...View More Adjustment of sale proceeds arising from auction of abandoned imported goods cannot be considered as receipt of service charges towards ‘storage & warehousing services’ by Container Fr
...View More Refund of unutilized input service credit under Rule 5 of CENVAT Credit Rules cannot be denied for non-registration prior to export of output services; No stipulation / embargo created in said Rule to
...View More Leasing of space on microwave towers for installation of equipment by cellular operators not taxable as ‘business auxiliary service’ (BAS) prior to June 1, 2007; Perusing Sec 65(19) of Fin
...View More CESTAT partially allows assessee’s appeal, sets aside service tax demand under ‘business support services’ (BSS) category i.r.o. transportation of goods belonging to businessmen thro
...View More 5 Member Larger Bench (LB) answers reference in assessee’s favour, appeal against order of provisional release of seized goods u/s 110 of Customs Act maintainable before CESTAT in terms of Sec 1
...View More CESTAT allows assessee’s appeal by way of remand, rules that exporter who is also liable to service tax on reverse charge basis towards GTA service, shall be entitled to blanket exemption under
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