CESTAT Rulings
CESTAT allows CENVAT credit of service tax paid on reverse charge basis towards external commercial borrowings (ECB), under ‘banking and other financial services’ category; Relying on coor
...View More Fixed stationery charges, godown rent and establishment charges reimbursed by client not includible in gross value of taxable services rendered by C&F Agent; Rule 5 of Service Tax (Determination o
...View More CESTAT allows SSI exemption benefit on clearances of labels, manufactured bearing customer’s brand name, under clause (e) of Para 4 of amended Notification No. 8/2003-CE; Said clause (e) extends
...View More CESTAT allows input service credit refund against investment advisory & management consultancy services provided to foreign entity; Sets aside Commissioner (Appeals) order which rejected the refun
...View More CESTAT allows assessee’s appeal, grants refund of unutilised CENVAT credit to 100% EOU on inputs, input services and capital goods used for fabrication of Dry Dock, towards ship building
...View More CESTAT grants full waiver of pre-deposit and stay against recovery, a licensed ocean transportation intermediary prima facie not liable to service tax on freight collected towards transportation servi
...View More ‘Saw Dust’ merely a refuse / by-product generated whilst manufacturing dutiable final products, hence entitled to avail entire credit of duty paid (dutiable and non-dutiable products) in t
...View More CESTAT rejects assessee's appeal, process of testing rejected goods on return not 'manufacture', requires reversal of CENVAT credit availed under Rule 16(1) of Central Excise Rules 2002, on goods remo
...View More CESTAT dismisses Revenue appeal, publishing advertisements in “Kaldarshika” calendar not taxable u/s 65(105)(zzzm) as ‘sale of space for advertisement service’; Rejects Revenue
...View More CESTAT sets aside Adjudicating Authority's order, delivery & road freight subsidy charges collected from customers, not includible in assessable value of petroleum products cleared from warehouse/
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