CESTAT Rulings
CESTAT Mumbai, by majority decision, allows the assessee to claim cash refund of accumulated CENVAT credit to the tune of Rs. 1.8 crores on closure of the factory; The third member view, pursuant to s
...View More CESTAT, Chandigarh holds that “Business Support” and “Manpower Recruitment and Supply’ service rendered by Glaxo SmithKline to M/s SmithKline Beecham Plc. (SB Plc), U.K. under
...View More CESTAT, Chennai upholds Commissioner (Appeals) order sanctioning rebate to the Assessee (Sundaram Asset Management Co. Ltd.) on advisory services for investment of funds to clients abroad; Assess
...View More CESTAT Mumbai sets-aside demand of service tax against insurance major (Tata AIG General Insurance Co. Ltd./assessee), holding that, raising invoice with incorrect description (instead of business sup
...View More CESTAT Allahabad allows CENVAT credit of service tax paid under reverse charge mechanism (RCM) by Honda Cars, India (assessee) on the service fees paid by them to their principal (Honda Motor Company
...View More CESTAT Ahmedabad rules that “under the service tax law after 01.07.2012 all payments received or paid to the foreign parties by the assessees against any service provided/ received from abroad (
...View More CESTAT, Mumbai holds that tax liability cannot be fastened without certainty of the ‘taxable service’ in application of mind by the SCN issuing thus sets aside the impugned order initiatin
...View More CESTAT Ahmedabad sets-aside service tax demand on Water Front Royalty payment/wharfages on finding it to be a ‘statutory levy’ in relation to goods landed by the private port aut
...View More CESTAT, Chennai holds that Hyundai Motors (Assessee) should not be taken to task due to a delay caused in the DGFT office to act on their request for redemption of EPCG Licence, sets aside impugned or
...View More CESTAT Ahmedabad rules in favour of assessee (SEZ unit) by giving preference to sample reports of Central Institute of Plastic Engineering and Technology (CIPET) as against Customs Laboratory in a mat
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