CESTAT Rulings
CESTAT upholds Commissioner (Appeal) order, allows CENVAT credit on 'Air Travel Agent' service where assessee engaged in works contract and company personnel travel for business purposes to and fro va
...View More CESTAT sets aside recovery of interest and imposition of penalty on ground of 'revenue neutrality', where service tax paid after show cause notice issuance but before passing of adjudication order, si
...View More Process of making ‘pencil slats’ from wooden logs (timber) constitutes “manufacture”, such product specifically covered under sub-heading 4421909 of Central Excise Tariff Act;
...View More CESTAT allows abatement under Notification No. 1/2006-ST, where ineligible CENVAT credit reversed alongwith interest by assessee suo motu, upon realisation that CENVAT credit wrongly availed; Relies o
...View More Preparation & serving of food to client’s employees at their premises taxable as “outdoor catering services” u/s 65(41)(n) r/w Sec 65(24) and 65(76a) of Finance Act; Rejects asse
...View More Collection and deposit of octroi & transit fees on behalf of local municipal bodies & cantonment board, non-taxable under “banking and other financial services” as ‘cash mana
...View More CESTAT upholds service tax discharge on ‘net charges’, where wrongly offloaded containers relocated by Container Handling Terminal to other Terminal, and invoice raised after adjustment of
...View More CESTAT allows assessee’s appeal, technical testing & analysis in India qualifies as ‘export of services’ where reports sent abroad for approval; Observes, “….even th
...View More CESTAT grants service tax refund u/s 11B of Central Excise Act, no tax leviable under “construction of complex service”, where 12 or more independent residential units / row houses with co
...View More Absent ‘sale’, CENVAT credit of furnace oil not reversible on wheeling out of electricity generated in captive power plant, to State Electricity Board power grid for synchronisation; Notes
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