CESTAT Rulings
Bank deposit insurance by RBI subsidiary, Deposit Insurance & Credit Guarantee Corporation (DICGC), taxable as “general insurance business service”, u/s 65(49) r/w Sec 65(105)(d) of Fi
...View More CESTAT disallows ‘capital goods’ / ‘inputs’ credit to telecom operators on shared towers / pre-fabricated buildings, i.e. ‘passive telecom infrastructure’ for rende
...View More CESTAT allows appeal, holds that once case is decided by Settlement Commission in respect of an importer, proceedings against co-noticees shall cease; Conjoint reading of Sec. 127A(b), 127F and 127J o
...View More CESTAT allows CENVAT credit on inputs used in erection / fabrication of passive telecom infrastructure provided on shareable basis to various telecom operators, taxable as “Business Support Serv
...View More CESTAT grants respite to telecom infrastructure company, quashes service tax demand on Rs 1493 crores advanced by holding company for setting up after demerger; Combined reading of Master Service Agre
...View More CESTAT rules out taxability of postage expenditure reimbursed by "Share Transfer Agent & Registrar to an Issue" from client companies; As per Sec 2(f) of The Indian Post Office Act, ‘postage
...View More CESTAT upholds confiscation of goods cleared in contravention of Rule 8(3A) of Central Excise Rules without payment of excise duty either before statutory due date or before 30 days grace period; Asse
...View More CESTAT allows customs duty exemption on re-import of gold jewellery sent overseas for exhibition, under Notification No. 94/1996-Cus; Sets aside Adjudicating Authority order which held that since good
...View More Third Member rules on time limit for demanding 'interest' on differential duty paid suo moto prior to issuance of show cause notice, concurs with Member (Technical) that interest demanded within one y
...View More Third Member rules on includability of transportation charges in determining transaction value of petroleum products sold to ONGC from depot; Concurs with Member (Technical), as sale takes place at de
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