CESTAT Rulings
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
...View More Delhi CESTAT LB grants relief to banks, income earned by way of settlement transaction between Banks and Merchant establishment, not taxable pre-May 2006 as "Banking and other Financial Services" (BoF
...View More Fees received by assessee, a society recognized as ‘Scientific and Industrial Research Organisation’ by Ministries of Science & Technology and Communications & Information Technolo
...View More Cylinders used for storing nitrogen gas in factory eligible for capital goods credit as ‘storage tanks’ under Rule 2(a)(vii) of CENVAT Credit Rules 2004 (CCR); Nitrogen Gas used in analyti
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