CESTAT Rulings
CESTAT President refers issue pertaining to admissibility of CENVAT credit on telecom towers to 3 Member Larger Bench, in lieu of reference to Third Member; Calls for tagging of present appeals with t
...View More CESTAT partially allows Housing Industry Association’s appeal, fees collected from member-builders towards organisation of exhibition not taxable as ‘Business Auxiliary Service’; Rel
...View More CESTAT rules in assessee’s favour, manufacturer not required to reverse credit of inputs available in stores, work-in-progress and in finished goods before switching over to Rule 6(2) scheme und
...View More Third Member criticizes assessee’s conduct before Adjudicating Authority in not appearing during various personal hearings, however in interest of justice, remands matter for Commissioner’
...View More CESTAT allows CENVAT credit to principal-manufacturer (assessee) despite use of imported goods in manufacture of finished goods on job-work basis and export thereof from job-worker’s premises; A
...View More ‘One-time maintenance charges’ collected by builder-assessee from flat purchasers not exigible to service tax u/s 65(105)(zzg) of Finance Act as “maintenance or repair services&rdquo
...View More Re-packing / labelling of goods by EOU amounts to ‘manufacture’ in terms of definition contained in EXIM Policy, benefit of duty free procurement extendable under Notification No. 52/2003-
...View More CESTAT allows CENVAT credit against Input Service Distributor (ISD) invoices in relation to professional fees & brokerage for sale of company land by HO; Accepts assessee’s contention that b
...View More Gross Commission received by authorised dealer of Hyundai Motors India Ltd. (HMIL), from Banks/Financial Institution for marketing loan, taxable, under 'Business Auxiliary Service' (BAS), upholds exte
...View More CESTAT allows assessee’s appeal, proportionate input service credit payment / reversal attributable to traded goods under Rule 6(3A) of CENVAT Credit Rules, 2004 (CCR), along with interest, a su
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