CESTAT Rulings
CESTAT grants stay, RCC pipe and manhole shaft (classifiable under Chapter 68 of Central Excise Tariff), supplied and fabricated at site, prima-facie eligible for exemption under Notification No. 5/20
...View More No service tax payable by bank on interest received against hypothecation loan, where no service charges collected in this regard; Interest being consideration for liquidity forgone by Bank due to len
...View More CESTAT sets aside excise duty demand, ‘heavy storage racks’ erected onsite by embedding into earth for storage of industrial engineering goods constitute “immovable property”;
...View More CESTAT upholds tax liability on IPL Cricket Association, cannot utilise CENVAT credit for payment / deposit of amount collected as service tax, when not required to do so, in terms of Sec 73A(2) of Fi
...View More CESTAT 5 Member Larger Bench rules 3-2 on taxability of service element in composite works contract prior to June 2007; Larger Bench examines whether issue squarely covered by Delhi HC’s G.D. Bu
...View More CESTAT refers to Third Member, issue of pre-deposit in respect of CENVAT credit availed on inputs, input services and capital goods supplied to contractors for laying pipelines on job-work basis; Acco
...View More CESTAT Third Member rules on levy of penalty u/s 76 and 78 of Finance Act on assessee rendering helicopter charter-hire services to corporates towards off-shore operations; Concurs with Member (Judici
...View More CESTAT upholds taxability w.r.t. HCN (Hydro Cynic Acid) received from Reliance Industries Ltd. (RIL) and supplied to another company for a consideration, under 'Storage and Warehousing Service', howev
...View More Stand-alone activity of erecting border-fencing structure along the Indo-Bangladesh border, pursuant to MoU between Ministry of Home Affairs and Govt. Agencies, not taxable as “erection, commiss
...View More CESTAT allows Deloitte's appeal, no prohibition under service tax law on service providers to pay tax where Notification provides exemption, holds 20% credit availment restriction under Rule 6 of CENV
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