CESTAT Rulings
CESTAT rules in favour of insurance companies, allows utilization of input service credit towards service tax discharge of "Insurance Auxiliary Service" under reverse charge mechanism; Rejects Revenue
...View More Sale of prospectus / admission forms for coaching classes prima facie not classifiable under "commercial training or coaching services"; Finds merit in assessee's contention that not all students take
...View More Flight reservations / bookings services availed by Jet Airways ("airlines") from foreign based Computer Reservation System ("CRS") companies taxable as "online information and data base access or retr
...View More CESTAT denies proportionate credit of common services such as advertisement, event management, business auxiliary and business support services used in relation to trading of imported cars as well as
...View More CENVAT Credit prima facie unavailable in case of supply of excisable goods to SEZ contractors, absent specific provision in CENVAT Credit Rules (CCR); Rule 6(6)(i) of CCR applicable only to clearance
...View More CESTAT allows service tax refund against export despite wrong classification by service provider; Services received by exporter at port area classifiable as “Port Services” u/s 65(82) of F
...View More CESTAT rejects Revenue's stand that assessee was a job-worker, mere monitoring of inputs / manufactured goods by customer would not make assessee "job worker"; Assessee procured inputs for manufacturi
...View More CESTAT Third Member concurs with Member (Technical), goods imported under Project Import Scheme must be used for unit of ‘specified’ project, cannot be diverted elsewhere; Rejects assessee
...View More CESTAT allows 67% abatement under Notification No. 1/2006-ST on construction, works contract services, thereby excluding value of free supplies from gross consideration; Relies on Larger Bench ruling
...View More Transportation charges incurred on stock transfer from factory to depot not includible in assessable value (AV), where goods sold from depot, pre-2003; During period of dispute, definition of “p
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