CESTAT Rulings
Third Member to decide entitlement of CENVAT credit refund on export of “management, maintenance or repair service”, being services of (i) maintenance of software, (ii) testing, (iii) re-e
...View More ‘Meditation’ courses for a consideration exigible to service tax as “Health and Fitness Service” u/s 65(105)(zw) r/w Sec 65(51) of Finance Act; CESTAT rejects assessee’s
...View More CESTAT quashes service tax demand on ‘royalty’ received towards allowing use of trademark, holding same classifiable as “Intellectual Property Service” w.e.f. September 10, 200
...View More CESTAT allows refund of service tax credit on 'renting of immovable property' service to assessee, pursuant to sub-lease arragement with holding company; Rejects Commissioner's finding that debit note
...View More CESTAT allows proportionate excise duty payment / abatement on manufactured guthka, pan masala and chewing tobacco, excluding duty attributable to number of days factory remained closed in particular
...View More CESTAT grants exemption on supplies against ICB, meant for setting-up mega power project, viz. interstate thermal power plant, under Notification No. 6/02-CE and 6/06-CE, in light of fulfilment of con
...View More CESTAT rejects Revenue appeal, upholds Commissioner (Appeals) order excluding value of export services completed prior to March 31, 2012 for purpose of calculating ‘export turnover’ toward
...View More Demand equal to 10% of sale value of exempted final product under Rule 6(3)(b) of CENVAT Credit Rules unsustainable, when assessee reversed proportionate credit on common inputs attributable
...View More CESTAT allows MODVAT credit on inputs found defective during processing / assembling of wrist watches, in terms of Rule 57D of erstwhile Central Excise Rules, 1944; Rejects Revenue contention that inp
...View More CESTAT grants refund of unutilised input service credit, business support services provided to overseas associated enterprise qualify as ‘export’; Applies Paul Merchants ratio, which was r
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