CESTAT Rulings
Credit distribution proportionate to turnover of various units by Input Service Distributor (ISD) not a ‘binding condition’ pre-April 2012 under Rule 7 of CENVAT Credit Rules; Allows credi
...View More CENVAT credit admissible in respect of distribution of SIM cards to subscribers on behalf of Telecom service provider; Rejects Revenue contention that services provided by distributors have no nexus w
...View More Cutting / slitting of coils according to customers preference and applying PVC coating thereon amounts to ‘manufacture’ u/s 2(f) of Central Excise Act; Rejects Revenue’s reliance on
...View More CESTAT allows CENVAT credit of service tax erroneously paid as recipient of service, construing it as ‘refund of tax wrongly paid’; Assessee received insurance auxiliary service in Jammu &
...View More Receipt of incentive / consideration by travel agent for use of ticket booking software from Computer Reservation System (CRS) companies constitutes business / product promotion, prima facie taxable a
...View More Functioning as 'Authorized lead agency' of Maharashtra Knowledge Corporation Ltd. (MKCL) for promotion of information technology education, exempt from scope of 'Business Auxiliary Service' (BAS) unde
...View More CESTAT rules on relief eligibility conflict between erstwhile Notification No. 17/2009-ST and subsequent Notification No. 40/2009-ST; Allows service tax refund claim on transport of export goods throu
...View More Sub-contractor liable to service tax notwithstanding discharge of service tax by main contractor; Relies on Larger Bench ratio in Vijay Sharma & Co. and co-ordinate bench ruling in Sunil Hi-Tech E
...View More Assessee entitled to refund of excess excise duty paid on input viz. Ethanol on clearance of finished product – Ethanol Blended Motor Spirit absent availment / utilisation of CENVAT Credit there
...View More Leasing of vacant land for construction of building / temporary structure for use in furtherance of business & commerce taxable as ‘renting of immovable property’ u/s 65(105)(zzzz) of
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