CESTAT Rulings
Transportation of mined products from mining beds to various locations situated in mine, prima-facie taxable as ‘Mining services', not 'Goods Transportation Agency service'; Mining a composite a
...View More Royalty for use of ‘Bruce Lee’ images in mobile games not taxable as ‘Intellectual Property Rights (IPR) service’; Property embodied in visual images falls under 'Copyrights' d
...View More CESTAT disallows CENVAT credit utilisation of input services availed at factory in Pune towards dispensing service tax liability on renting of immovable property located in Mumbai; Recalls basic princ
...View More 2 Member CESTAT Bench refers question pertaining to customs duty applicability on tools / spare parts for offshore oil drilling imported on behalf of ONGC via courier, hand baggage and sea, to Third M
...View More Ticket booking by Air Travel Agent through General Sales Agent (GSA) of airlines prima-facie taxable as ‘Air Travel Agent Service’, not ‘Business Auxiliary Service’ (BAS); Reje
...View More CESTAT lays down principle for classification of parts and components of lift i.e. whether constitutes “lift machinery” under Central Excise Tariff Heading (CETH) 84.28 or “parts&rdq
...View More Customs duty a destination based consumption tax, upholds customs duty on pipeline installed in non-designated area in Continental Shelf and Exclusive Economic Zone of India; Relies on SC ruling in Ab
...View More Allows CENVAT credit of duty paid by 100% EOU on DTA clearance under proviso to Section 3(1) of Central Excise Act, 1944 (Act); Follows Delhi CESTAT ruling in Amtek Auto Ltd.; Accepts assessee’s
...View More Service tax applicable on loading / unloading of coal as 'cargo handling services' u/s 65(23) of Finance Act, 1994; Coal classifiable as 'cargo', relies on dictionary meaning to hold that transportati
...View More Overall Management / administration provided by assessee (an offshore service provider) for Sahara India’s project at Amby Vally taxable under ‘Consulting Engineer services’ and not
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