CESTAT Rulings
CESTAT admonishes Adjudicating Authority for blatant disregard to judicial precedents while disallowing CENVAT credit against various insurance services availed by assessee; Adjudicating Authority&rsq
...View More No service tax payable on import of liquified helium in insulated storage tanks as ‘storage & warehousing service’ u/s 65(102) r/w Sec 65(105)(zza) of Finance Act; Relies on CBEC Circu
...View More No right granted to Revenue to appeal before Tribunal against Commissioner order passed under CHA Licensing Regulations, 1984 (CHALR); Only aggrieved CHAs can appeal before Tribunal in terms of Regula
...View More CESTAT directs re-examination of taxability of retreading activity of old / used tyres as ‘management, maintenance or repair service’, in light of G.D. Builders ratio; Finds force in asses
...View More Once customs duty discharged on import of drawings & design from foreign entity as per product services agreement, service tax demand on same transaction as ‘design services’ u/s 65(10
...View More Collecting advertisement proformas and forwarding them to various newspapers for publication not taxable as ‘advertising agency service’ u/s 65(3) of Finance Act; Rejects Revenue contentio
...View More CESTAT allows excise duty exemption on goods supplied for setting up power projects under International Competitive Bidding (ICB) in terms of Sl. No. 91 of Notification No. 6/2006-CE; Rejects Revenue
...View More CESTAT allows excise duty exemption under Notification No. 6/2006-CE on supply of goods to contractors undertaking setting-up of Ultra Mega Power Projects under International Competitive Bidding (ICB)
...View More CESTAT upholds valuation of Colour Television Sets (CTVs) cleared to State Govt undertaking for free distribution to poor on MRP basis u/s 4A of Central Excise Act, 1944; Rejects Revenue contention th
...View More CESTAT upholds ‘Import Parity Price (IPP)’ charged by Indian Oil Corporation Ltd from Oil Marketing Companies (OMC) based on MoU as ‘transaction value’ for sale of Air Turbine
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