CESTAT Rulings
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 ‘vocational training’ service tax exemption to practical accounting & auditing courses, in respect of 'commercial training & coaching services' under Notification No.
...View More CESTAT rejects assessee’s appeals, MP3 CD-ROM for recording audio music/songs in MP3 format, taxable at 16% under residuary Chapter Heading (CH) 8524.90 of Central Excise Tariff Act, 1985 as &ls
...View More CESTAT upholds service tax demand on charges collected by ‘stock photography agency’ towards downloading of images by clients for limited use & period, u/s 65(75) r/w Sec 65(105)(zh) o
...View More CESTAT grants excise duty exemption on manufacture of ‘Intravenous Cannula’ (IV Cannula) a medical instrument, under Notification No. 6/03-CE r/w Notification No. 6/06-CE; Said instrument
...View More CESTAT sets aside Commissioner (Appeals) order, allows ‘input’ credit on plastic crates, trolleys, welding table and welding chair utilised during manufacturing process; Plastic crates use
...View More CESTAT sets aside Commissioner (Appeals) order, allows re-credit of CENVAT credit reversed, absent any dispute regarding assessee’s entitlement thereof; Accepts assessee's contention that CENVAT
...View More Third Member of CESTAT waives pre-deposit, concurs with Member (Judicial) that CENVAT credit prima facie available in respect of contractor services utilised for laying down & commissioning of pip
...View More CESTAT upholds rejection of transaction value declared on import of phenol, basis contemporaneous imports of similar quantity of identical goods from same overseas supplier by other importers at highe
...View More CESTAT allows assessee's appeal, application filed for extension of warehousing period, after expiry of stipulated period of 1 year, entertainable; Bare perusal of customs law indicates that there is
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