CESTAT Rulings
CESTAT Hyderabad holds that in order to levy penalty u/s 73(3) of the Finance Act, the Department must bring out anything substantive or positive on record about deliberate and intentional suppression
...View More CESTAT Mumbai quashes excise duty demand on aromatic compounds used captively within the factory to manufacture ‘Agarbatties’ by the assessee; States that since the aromatic compound used
...View More CESTAT Mumbai holds that “exemption benefits by way of refund, extended to taxable services provided to SEZ under Section 26 of the Special Economic Zones Act, 2005 cannot be denied on the groun
...View More CESTAT Mumbai sets-aside and remands matter with respect to the issue of availment of CENVAT-credit of service tax paid on input services which go into provision of passengers service fee, development
...View More CESTAT Mumbai dismisses batch of appeals filed by Tech-Mahindra (Assessee) in respect of refund of accumulated unutilized CENVAT-Credit w.r.t on-site services provided to its overseas customers throug
...View More CESTAT Chennai holds that the licence fee collected from the corporate clients, on which the assessee has paid VAT treating it as sale, cannot be once again included in the taxable value of service re
...View More CESTAT Allahabad exempts service-tax liability on maintenance and repair facilities provided to State Electricity Board prior to 1st July 2012; Squarely follows the ruling of CESTAT New Delhi in a ple
...View More CESTAT Delhi allows Assessee’s appeal endorsing the classification of its services as Goods-Transport-Agency defined u/s-65B(26) of Finance Act, 1994 as opposed to Revenue’s proposal to le
...View More CESTAT Allahabad drops demand against the Assessee, providing advertising services on unipole/rooftop for alleged evasion of service tax on the ground of difference in figures of Profit & Loss A/c
...View More CESTAT Chennai remands the matter of excise duty demand on assessee, holding that the order-in-original was not properly served on the Assessee; Observes that while the SCN was served at the address a
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