CESTAT Rulings
CESTAT upholds reversal of CENVAT credit on inputs lying in stock / in process subsequent to grant of exemption to some of the finished products under Rule 6 of CENVAT Credit Rules, 2004 (CCR); Rule 1
...View More CESTAT rejects assessee's appeal, upholds service tax levy on institutes offering Post Graduate Diploma courses not recognized by law under ‘Commercial Training or Coaching Services’; Asse
...View More Services rendered to Hindustan Aeronautics Ltd. (HAL) taxable under Finance Act; HAL not a public sector undertaking (PSU) since it has been incorporated under Companies Act, 1956; Service tax applies
...View More CESTAT allows Revenue’s appeal, homeopathic medicines imported into India not eligible for concessional rate of Additional Customs Duty (ACD) @ 1% under Notification No. 1/2011-CE; Exe
...View More CENVAT credit available on capital goods initially used for manufacture of exempt goods but subsequently used for manufacture of dutiable goods; In terms of CENVAT Credit Rules, it is not required tha
...View More Third member concurs with Member (Technical), promotion / marketing by Microsoft India for foreign principal, an ‘export’ of Business Auxiliary Service (BAS) in terms of Export of Service
...View More CESTAT allows service tax refund to sub-contractor towards civil work executed for main contractor, who discharged tax liability on same transaction; Relies heavily on SC’s L&T ruling which
...View More CESTAT Larger Bench rules on extension of stay beyond 365 days (180+185) u/s 35C(2A) of Central Excise Act; Where appeal cannot be disposed of for reasons not attributable to assessee, and Tribunal sa
...View More CESTAT allows distribution of entire credit of services specified in Rule 6(5) of CENVAT Credit Rules, 2004 by an Input Service Distributor (ISD) attributable to dutiable as well as exempted goods / s
...View More CESTAT upholds 10% loading of ‘overheads’ on imports made by Software Technology Parks (STP) unit from related entity in USA till April 2008; CIF price quoted by supplier in invoices raise
...View More
 (1).PNG)
