CESTAT Rulings
CESTAT dismisses Revenue appeal, upholds order of Commissioner (Appeals) who dropped service tax demand under ‘outdoor catering service’ category on service of food in the premises of Noid
...View More CESTAT holds that supply of furniture, fixtures, floor covering, and lighting during Rajasthan Diwas and like functions, constitutes ‘pandal or shamiana contractor’ service taxable u/s 65(
...View More CESTAT confirms service tax liability on commission paid to parent company in lieu of corporate guarantee executed in favour of Indian banks for facilitating lending of funds to assessee; Notes that a
...View More CESTAT sets aside service tax demanded on fees collected by domain registration company (assessee) from registrars towards accreditation, as consideration for rendering ‘franchisee services&rsqu
...View More CESTAT grants respite to public sector bank, sets aside service tax demand towards non-reversal of CENVAT credit equal to 6% of value of exempted services rendered during the period April 2009 to June
...View More CESTAT allows deduction of VAT subsidy from assessable value of manufactured goods, for the purpose of discharge of excise duty under Central Excise Act; Follows coordinate bench ruling in Shree Cemen
...View More CESTAT allows rebate claims in respect of international inbound roaming services rendered to subscribers of Foreign Telecom Operators (FTOs), under Rule 5 of Export of Service Rules; Observes, when as
...View More CESTAT dismisses Revenue appeal, finds no grounds to justify fresh adjudication where service tax demands had been dropped by Adjudicating Authority in respect of logistic support provided by assessee
...View More CESTAT grants respite to assessee, allows CENVAT credit in respect of construction services for the period June 16, 2005 onwards as well as sets aside service tax demand against reimbursable expenses
...View More CESTAT upholds rejection of refund under Rule 5 of CENVAT Credit Rules to an exporter of Information Technology (IT) services where CENVAT Credit Account not debited before making such claim
...View More