CESTAT Rulings
No interest on clearance of inputs as such, where CENVAT credit reversed / duty paid in subsequent month as per Rule 8 of Central Excise Rules; Rejects Revenue's contention that interest u/s 11AB of C
...View More CESTAT allows input service credit refund of additional tax against supplementary invoices of service provider, prior to April, 2011; Rejects Revenue's contention that during such period, 'supplementa
...View More Activity of collection / transportation / supply of by-product ‘Fly ash’ to cement / asbestos companies at Govt specified rates, not “Business Support Service” (BSS); Fly ash d
...View More Capital goods credit available on machinery, equipment, parts used in setting up of Oxygen Plant within factory premises; Accepts assessee’s contention that credit available on capital goods ass
...View More CESTAT allows credit utilisation of input services required for output services, against excise duty on manufactured goods; Rejects Revenue's contention that credit deniable as assessee failed to main
...View More CESTAT allows Consulting Engineers service credit for prototype development in Engineering Research Centre situated within factory; Services received 'in relation to' manufacture of commercial vehicle
...View More CESTAT upholds service tax liability u/s 66A, i.e reverse charge mechanism ('RCM'), on intellectual property services received from abroad; Rejects assessee's contention that since foreign service pro
...View More Upholds transfer of unutilised CENVAT Credit on de-merger of company; Rejects Revenue's contention that "de-merger" not covered under Rule 10 of of CENVAT Credit Rules; Plain reading of CENVAT Credit
...View More Upholds service tax levy u/s 65(9) of Finance Act as "Authorized Service Station" of Tata Motors and Fiat India; Assessee, being sister concern of Pandit Automatives Ltd, undertook after sales service
...View More Conducting market research in India on behalf of clients situated abroad during the period March to November 2003 amounts to export of service; Rejects Revenue's contention that mere communication of
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