CESTAT Rulings
Charter hire of vessels for undertaking various operations in Port prima facie taxable as “supply of tangible goods for use” service only w.e.f. May 16, 2008; Rejects Revenue contention th
...View More CESTAT refers question of simultaneous penalties u/s 76 & 78 of Finance Act prior to May 10, 2008 to Larger Bench; Takes note of conflicting HC decisions in United Communication Udupi, Krishna Pod
...View More CESTAT denies customs duty exemption on import and supply of Superior Kerosene Oil (SKO) to Railways, Air Force / Defense and Public Distribution System (PDS) dealers; Harmoniously interprets ‘P
...View More CESTAT dismisses Revenue appeal, allows input service credit refund against investment advisory services provided to foreign entity; Rejects Revenue contention that refund unavailable as such ser
...View More CESTAT allows credit of housekeeping, domestic ticketing, food & catering, employee transport for purposes of service tax refund under Notification No. 5/2006-CE (N.T); Relying on Bombay HC ruling
...View More CESTAT allows input service credit of Group Health Insurance attributable only to employees, not their family members; Service tax paid on insurance of employee’s families no way relatable to as
...View More CESTAT allows input credit of commission agent services received for sale of liquid gas; Rejects Revenue’s contention that no sales promotion activities rendered by commission agent, hence credi
...View More Tribunal rejects Revenue appeal, allows capital goods credit on cylinders used for storing hydrogen gas on hired vehicles; Rejects Revenue’s attempt to disallow credit on the ground that goods n
...View More Service tax paid on rented premises hired & given out to job worker not eligible for credit; Job-worker an independent entity working on principle to principle basis with manufacturer, cannot be t
...View More CESTAT allows import of branded mobile handsets (Mobiado) carrying IMEI numbers of original manufacturers like Nokia and Samsung; Confiscation and direction of re-export in terms of Commerce Ministry
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