CESTAT Rulings
CESTAT, Chennai quashes order denying export benefit on Manpower Recruitment or Supply Agency and Technical Testing & Analysis Services provided by Assessee to its Parent company in USA&
...View More CESTAT Kolkata rules on service tax liability on the amount of administrative charges received by assessee (Coal Mines Provident Fund Organization) from coal mine companies; Revenue sought to classify
...View More CESTAT, Ahmedabad holds that 'Consulting Engineers Services' rendered by Assessee and consumed outside India is beyond the taxable territory as per Finance Act, 1994, hence not liable to service-tax;&
...View More CESTAT Chennai dismisses Revenue’s plea seeking modification of the order-in-original (OiO) at the stage of second appeal without filing an appeal before the Commissioner (A) or First Appellate
...View More CESTAT Ahmedabad sets-aside demand on the provision of effluent treatment and disposal of waste to industrial customer under ‘club and association service’; Revenue claims that assessee&rs
...View More CESTAT Chandigarh holds that supply of Ready-Mix Concrete (RMC) doesn’t involve any service angle in spite of the fact that Assessee (Ultratech) is pumping it to the desired floor at the request
...View More CESTAT Mumbai entitles assessee having a residential complex to refund of service tax component in booking amount paid by its buyers for respective flats by holding that due to cancellation by buyer o
...View More CESTAT Chennai upholds the finalization of provisional assessment for supply of Boiler Components by BHEL (assessee) to Bharat Petroleum Corporation Ltd.(BPCL) on monthly basi
...View More CESTAT, Mumbai holds that in absence of any notice for recovery as provided by Rule 14 of the Cenvat Credit Rules, the refund of CENVAT Credit as claimed by the assessee under Rule 5 of CCR cannot be
...View More CESTAT Chennai dismisses Revenue’s appeal against an order allowing refund of unutilized CENVAT credit to exporter (assessee) despite being availed before payment of service tax and non-registra
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