CESTAT Rulings
CESTAT allows refund of accumulated CENVAT credit against SMS aggregating services rendered to Facebook Ireland, in terms of Rule 5 of CENVAT Credit Rules r/w Notification No. 27/2012-CE (NT); Rejects
...View More CESTAT upholds service tax liability of sub-contractor engaged in rendering service of erection, commissioning and installation despite discharge of tax by main contractor; Rejecting assessee’s
...View More CESTAT holds that "Cheeselings” and “Musst Bites" are eligible for exemption as “Namkeen” under Entry No. 29 of Notification No. 3/2006-CE; Rejects Revenue contention that sinc
...View More CESTAT sets aside service tax liability on payments made to Film Distributors in respect of screening of films in theatres / multiplex on 'revenue sharing’ basis; Observes that assessee disclose
...View More CESTAT dismisses Revenue appeal, holds that conducting online e-sale auctions for various commodities such as MS/SS Steel constitutes an e-commerce trading activity, not taxable as "online information
...View More CESTAT allows exemption on ‘processed cotton fabric’ manufactured using exempt input i.e. ‘grey fabric’ under Notification No. 14/2002-CE dated March 1, 2002; Notes that, the c
...View More CESTAT allows assessee’s appeal, allows refund of service tax paid on service consumed wholly within SEZ u/s 11B of the Central Excise Act, 1944; Revenue contented that Notification No. 9/2009-S
...View More CESTAT upholds denial of CENVAT credit in respect of services supplied to SEZ pre-February 10, 2008, thereby dismisses retrospective applicability of Rule 6(6)(A) w.e.f. inception of CENVAT Credit Rul
...View More CESTAT sets aside adjudication as well as appellate orders confirming service tax demand on assessee-company towards renting of immovable property for commercial purposes, u/s 68 of Finance Act; Notes
...View More CESTAT upholds levy of service tax on provision of technical school of education and brand name ‘Podar Jumbo Kids’ to educational institutions, u/s 65(47) of Finance Act as “franchis
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