CESTAT Rulings
CESTAT allows rebate against export of R&D services to overseas entity relying on Delhi Tribunal rulings in GAP International Sourcing (India) Pvt Ltd and Paul Merchants Ltd; Rejects Revenue conte
...View More CESTAT sets aside service tax demand @ 0.25% of gross amount charged towards sale and purchase of foreign exchange, under Banking and Other Financial Services (BoFS); Combined reading of Sec 65(12) of
...View More CESTAT rules on classification of surplus Marine Gas Oil (HSD) / LDO contained in fuel tanks of vessels brought for breaking, under Foreign Trade Policy (FTP); Surplus fuel classifiable under Heading
...View More CESTAT allows credit of tax paid on re-insurance service availed from overseas companies by Indian insurance provider; Rejects Revenue contention that credit inadmissible since re-insurance takes plac
...View More Drilling of wells not an activity related to exploration of oil or prospecting for oil, not taxable as ‘Survey and exploration of minerals service’ pre-June 2007; Assessee not engaged in l
...View More CESTAT disallows utilisation of GTA service credit for discharge of service tax on transportation charges; Interprets Rule 2(p) of CENVAT Credit Rules (CCR), service received by assessee can neither b
...View More 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
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