CESTAT Rulings
No service tax attracted under 'manpower recruitment or supply agency service' (MRS service), where global employees as identified/assigned by holding/foreign company, recruited by Indian entity; Ther
...View More Grant of 'TV channel distribution rights' and sale of 'Advertisement Time inventory' by foreign based broadcasters to ESPN India and Turner India, not taxable as import of 'broadcasting agency service
...View More Disallows refund claims filed beyond period of limitation u/s 11B of Excise Act on the basis of favourable decision in another assessee’s case (i.e. Indian National Ship Owners Association); Acc
...View More Captive power plant in assessee’s factory to be considered as ‘part of factory’ for CENVAT credit availment, even where same treated as new industrial undertaking for Income tax purp
...View More No duty payable on goods exported by 100% EOU, even after granting of 'in principle' approval for debonding, but before grant of final debonding order; Goods exported under claim for Advance Authoriza
...View More Fabrication of trolleys and racks at assessee (Raymond Ltd)'s factory through hired fabricators amounts to 'manufacture'; Supply of all raw materials, consumables, designs and drawings by assessee ent
...View More No service tax on interest charges on EMIs under Banking and Financial Services; Sec 67 of Finance Act r/w Rule 6 of Valuation Rules as well as Circular dated September 17, 2004 does not contemplate i
...View More Where goods sold from various depots, assessable value to be sale price prevalent at depot of ultimate sale, nearest to time of removal of identical goods from factory / refinery; Rejects Revenue
...View More Charter hire of helicopters to corporates for off-shore operations taxable as "supply of tangible goods service" u/s 65(105)(zzzj) of Finance Act; Rejects assessee's contention that services liable to
...View More 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
 (1).PNG)
