CESTAT Rulings
CESTAT tackles question of duty recovery under erstwhile Central Excise Rules 1944 by following Larger Bench ruling in Kisan Sahakari Chini Mills Ltd. that held Sec 38A introduction in Central Excise
...View More Promotion / Marketing of branded products / services by celebrity not taxable as ‘Business Auxiliary Service’ (BAS) pre-July 2010, but taxable as ‘Brand Promotion Service’ w.e.
...View More CESTAT denies refund claim w.r.t. service tax paid on renting of concrete pumps under ‘Business Support Service’ (BSS) for period May 2007 to Jan 2008, invoking "unjust enrichment principl
...View More CESTAT allows SAD refund under Notification No. 102/2007-Cus against import of bulk drugs packed in kgs, but subsequently sold in grams; Rejects Revenue contention that subsequent sale of imported goo
...View More ‘Dredging service’ undertaken in navigation channel leading to jetty, prima-facie not an ‘input service’; Channel not a private property of assessee but belongs to Maharashtra
...View More Pre-printed paper used for printing / writing PIN mailers by banks, prima facie classifiable under CETH 48.20 as ‘paper & paper board’ items from 2008 onwards; Apart from name of accou
...View More Deemed value of consumables prima facie includible in taxable value of erection and commissioning services u/s 65(39a) of Finance Act, absent details of actual consumption; Rejects assessee’s co
...View More Transportation of crude oil through pipeline which travels through various States not a 'process' integrally connected with final manufacture; Upholds Revenue's action of rejecting assessee's applicat
...View More Trading activity neither ‘service’ nor ‘exempted service’ prior to April 1, 2011, input credit not available against services utilised therein; Explanation to Rule 2 of CENVAT
...View More Manufacturer's services of merely assisting customers in executing export orders not taxable as 'Management Consultancy Service' (MCS); MCS services imply services in relation to management of an orga
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