CESTAT Rulings
CESTAT sets aside penalty u/s 78 of Finance Act 1994, issue of show cause notice (SCN) unsustainable when liability along with interest discharged; Demand raised by Revenue alleging non-payment of tax
...View More Marketing / promotion services (BAS) provided to ICICI Bank Ltd. (ICICI) for commission, not a service provided under ICICI brand name; Displaying banner on premises with words ‘Franchisee of IC
...View More CESTAT directs pre-deposit of entire duty, disallows credit of Additional Excise Duty (AED) [GSI] paid in 2006 (which ought to have been paid during 1995-98) against Central Excise Duty (BED); CE
...View More CESTAT quashes Adjudicating Authority's order denying benefit of Notification 12/2003 w.r.t. activity of supply, erection and commissioning of lifts and elevators; Held re-classification of activity o
...View More Utility services provided by BPCL / HPCL at CNG retail outlets to Mahanagar Gas Ltd. (MGL) not classifiable as “Business Auxiliary Services” (BAS); No question of BAS being rendered to MGL
...View More CESTAT allows credit of ‘event management services’ utilised for organising dealers meet at a temple within factory premises, for sales promotion; Revenue’s stand that temple can be
...View More CENVAT Credit must be taken within one year from receipt of inputs, though CENVAT Credit Rules (CCR) do not lay down any time limit; Absent specific limitation period, reasonable time-limit must be re
...View More CESTAT Larger Bench answers reference in assessee’s favour, endorsement to the effect “credit inadmissible” on invoice to avail SAD refund under Notification No. 102/2007-Cus not man
...View More CESTAT denies input credit against extra / photo copies of duty paid documents; CENVAT Credit Scheme adopted and operationalised in India based on Tax Credit Method, which relies on sanctity of docume
...View More CESTAT quashes excise duty demand against affixing labels and MRP on imported cosmetic and toilet products for marketing in India; Rejects Revenue contention that such activity amounts to ‘manuf
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