CESTAT Rulings
Deputation of employees to group company by manufacturer, as a measure to reduce cost, not taxable under Manpower Recruitment Supply Agency (MRS) Services (Sec 65(105)(k) of Finance Act, 1994); Only "
...View More ‘Car parking facility service’ provided at airport, under agreement with Airport Authority of India (AAI), attracts service tax under category of Airport Service u/s 65(zzm) of Finance Act
...View More Value of goods / material supplied 'free of cost' by service recipient for services of "construction of commercial or industrial complex" not includible in computation of taxable value; Such value nei
...View More Allows input service credit on group insurance / mediclaim / life insurance policy premium for assessee’s employees; Provision of insurance to employees being mandatory under Sec 38 of Employees
...View More CESTAT upholds service tax on food provided to clients’ employees at their premises under “outdoor catering services” u/s 65(41)(n) r/w Sec 65(24) and 65(76a) of Finance Act; Fixing
...View More Sets aside Appellate Commissioner’s order allowing refund of excess duty under Sec 11B of Central Excise Act, consequent to retrospective price reduction in terms of agreement; Sole reliance on
...View More Allows input service credit of "renting of immovable property service" in respect of assessee's sales office; Rejects Revenue's contention that sales office has no nexus with assessee's manufacturing
...View More Grants partial respite to HSBC against CENVAT Credit refund claim of Rs 110 Cr, for the period Dec 2005 to Sep 2011; Remand of assessee’s appeals by Appellate Commissioner beyond its powers and
...View More Allows credit of GTA services and lubricants used in manufacture of final product, viz. sponge iron though waste from inputs cleared absent duty; Rejects Revenue's contention that iron ore and coal fi
...View More Grants benefit of concessional 1% duty on final products, where excise duty on intermediate product paid; Discharge of duty on intermediate goods as good as non availment of CENVAT credit on inputs; R
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