CESTAT Rulings
Loader, backhoe loader and road roller have characteristics of "motor vehicles" and parts thereof qualify as parts of ‘automobiles’; Holds assessee, JCB India Ltd, liable to excise duty on
...View More MSRTC providing buses for marriages, educational purpose, election duty not necessarily amount to “tour operator services”; Rejects Revenue’s interpretation that all contract carriag
...View More Denies benefit of exemption notification in respect of services relating to safeguarding of building along with fixtures, fittings, equipment, cash, other securities of bank; Benefit under Notificatio
...View More Export goods not ‘exempt’ goods; Capital goods credit can be availed for manufacture of export goods; Credit not exclusively used for manufacture of ‘exempted goods’ where capi
...View More Pre-construction services i.e seismic survey, core analysis, well bore survey, exploration etc. provided & consumed in Continental Shelf of India (CSI) and Exclusive Economic Zone (EEZ), before Ju
...View More Service tax refund claim allowed to manufacturer-exporter, on exports made through merchant exporter; Rejects Revenue's contention that refund not available when goods exported through merchant export
...View More Agreement to let out immovable property to run 'Cafe Coffee Day' (CCD), not taxable under "Business Auxiliary Service" (BAS), even though underlying agreement titled as 'Franchisee Agreement'; Providi
...View More Financial restructuring & divestment advisory services taxable as “Management Consultancy Services” (MCS) pre-July 2001; Rejects assessee’s contention that such services taxable
...View More Value of optional accessories in 3- wheelers i.e. jack assembly, rear visual barrier and carpets, not supplied at the time of clearance of vehicles from factory, not includible in 'Assessable Value';
...View More CESTAT rejects Videocon's excise duty refund claim on higher discounts offered by depot than those offered at factory; Subsequent issue of credit notes to customers to pass duty burden cannot help ove
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