CESTAT Rulings
Service charges received by Bank from Zilla Parishad for disbursement of Govt teachers’ salaries do not constitute ‘commission’, though entered in books of account as “commissi
...View More CESTAT allows assessee’s appeal, sets aside valuation of goods sold to interconnected undertakings under Rule 8 / 9 of Central Excise Valuation Rules; Merely because the buyers are interconnecte
...View More Services rendered by a Govt. of India organisation, with a foreign based firm,under an agreement entered for license technical documentation transfer for production of fighter aircraft, not taxable un
...View More CESTAT sets aside adjudicating authority’s order, credit not reversible /payable on capital goods removed by assessee to its sister concern, when said capital goods were purchased by assessee un
...View More CESTAT dismisses assessee’s appeal, upholds demand of full duty foregone, upon de-bonding, where assessee imported goods duty free as 100% EOU but failed to fulfil conditions of Notification No.
...View More Provision of services using helicopter to oil companies i.e. ONGC / British Petroleum, for transportation of person, materials to/from various oil rigs, same qualifies as ‘non-scheduled passenge
...View More CESTAT upholds service tax demand on subscription received towards representational rights granted to various distributors to sell company products, under ‘Franchise Service’ category; Acc
...View More CESTAT allows CENVAT credit on items such as channels, angles and coil plates used in fabrication of capital goods, which are further utilised in factory of production; Rejects Revenue’s content
...View More CESTAT upholds levy of interest and penalty on supply of goods to sister concern and automotive industries, towards non-addition of 10% cost of production and non-inclusion of free supplies of tools &
...View More CESTAT upholds CENVAT credit reversal w.r.t. trading activity on turnover basis where assessee engaged in both manufacturing as well as trading, relies on Mercedes Benz ruling and rejects assessee&rsq
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