CESTAT Rulings
CESTAT allows CENVAT credit on inputs lying in stock when finished products, viz. computers became exempt, prior to March 2007; Rule 11(3) of CENVAT Credit Rules providing for reversal of credit on go
...View More TR-6 challan a valid document for availing credit of additional customs duty / countervailing duty (CVD) paid on jumbo rolls of cinematographic film purchased through Customs auction; During relevant
...View More No service tax payable on recharge vouchers distributed free of cost to dealers as commission for sale of pre-paid SIM cards by them; During the period April 2003 to September 2006, Explanation to Sec
...View More CESTAT allows CENVAT credit in respect of service tax paid on renting of premises, before inclusion of same in Central Excise Registration of factory; Said premises used for storage of goods and hence
...View More No excise duty payable on removal of waste / remnant for melting by job-worker situated in same premises when subsequently used in excisable goods within factory of manufacture, CESTAT relies on Large
...View More Third Member to decide taxability of services of ‘operation, maintenance and management’ of vessels owned by ONGC prior to May 2006 and consequently, entitlement of refund of service tax p
...View More Security service provided at company guesthouse admissible as “input service” under Rule 2(l) of CENVAT Credit Rules; Rejects Revenue contention that said service has no nexus with manufac
...View More CESTAT sets aside adjudication order which denied CENVAT credit of service tax paid on Goods Transport Agency (GTA) services, under TR-6 Challan prior to June 16, 2005; Follows Bombay HC’s ratio
...View More Third Member to decide taxability of services rendered by 'Mandated Lead Arrangers' (MLAs) abroad in relation to arranging finance (syndicated loans) for assessee, as also fees paid to Agent Banks for
...View More CESTAT remands matter relating to refund denial by Commissioner (Appeals), where Revenue failed to consider 'proof of export' submitted by assessee and for non-availability of re-warehousing certifica
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