CESTAT Rulings
CESTAT Chennai (Third Member) finds the observation of Member-Technical that even salary, bonus, allowances, and expenses paid by Nissan India (assessee) directly to secondees in INR, will form part o
...View More CESTAT Chennai upholds customs duty demand on assessee for importing Marbles and Mosaic below the Minimum Import Prices (MIP) (USD 60 and 80) set by DGFT Notifications No. 65 (RE-2010)/2009-2014 and N
...View More CESTAT Delhi quashes demand of service tax for hosting services on finding that taxability under the category ‘Business Support Service’ (BSS) has not been reflected in the show cause noti
...View More CESTAT Mumbai quashes service tax demand, in the extended period, on assessee (a canteen service provider) post October 22, 2013 as “services provided in relation to serving of food or beverages
...View More CESTAT Delhi holds that the “service of developing softwares/websites or consultancy on internet which require too much of human intervention” is not merely of accessing or retrieving onli
...View More CESTAT Kolkata quashes the demand of service tax under the category of ‘Commercial or Industrial Construction Service’ and allows assessee’s appeal by way of remand, upon noticing th
...View More CESTAT Allahabad waives penalty imposed on assessee (a petty contractor) u/s 80 of the Finance Act, 1944, highlighting errors by lower authorities that despite agreeing with assessee submission regard
...View More CESTAT Delhi holds that assessee can cross-utilised the CENVAT credit pertaining to the manufacturing activity for payment of service tax; Refers to Rule 3 of CCR, 2004, to clarify that “Once cr
...View More CESTAT Chandigarh quashes demand on OP Jindal Institute of Cancer and Research under the head ‘Business Support Services’ for sharing revenue with certain Diagnostic Service Providers (DSP
...View More CESTAT Delhi holds that income received as ‘license fee’ by assessee (Remfry & Sagar Consultants/R&S Consultants), fundamentally requiring the continuity of 173 years old practice,
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