CESTAT Rulings
CESTAT Chennai dismisses a bunch of appeals by Revenue challenging setting aside of service tax demand for laundry services inside Airport by in-flight catering service provider; Citing litigation pol
...View More CESTAT Ahmedabad holds that “the turnover taken from the balance sheet cannot be attributed towards the services by way of GTA”, sets aside “the demands of service tax, cenvat credit
...View More CESTAT Delhi rules that mutual understanding between service provider and service recipient is indispensable for sustaining the levy of service tax without which the demand fails, cites section 66 and
...View More CESTAT Bangalore upholds service tax demand on fees collected by IIM for courses namely PGPPM, PGPEM and EPGP for the normal period covered under the SCN; Observes that, such courses are not ‘re
...View More CESTAT Ahmedabad remands the matter of CENVAT credit on ‘erection, commissioning or installation service’ and ‘real estate agent service’ utilised in connection with factory bu
...View More CESTAT Mumbai allows refund to Tata Business Excellence Group (a division of Tata Sons/assessee) of unutilized education cess, secondary & higher education cess and Krishi Kalyan Cess (Cesses) lyi
...View More CESTAT Bangalore allows IIMs appeal, sets-aside service-tax demand along with interest and penalty levied on fees collected by Indian Institute of Management, Kozhikode (IIM) from non-IIM institutions
...View More CESTAT Hyderabad sustaining Revenue’s order rejecting the refund of tax paid under mistake of law/fact, on the ground of limitation, dismisses appeals filed by Assessee; Referring to the slew of
...View More CESTAT Ahmedabad allows General Motors India (assessee) refund of 20% of excise duty and infrastructure cess paid on vehicles cleared after being registered as Taxi, finding that the substantive condi
...View More CESTAT Delhi quashes Revenue’s order rejecting refund of unutilized Cenvat credit claimed by the Assessee(a 100% EOU providing I-T services) by reckoning the time-limit of one year ingrained in
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