CESTAT Rulings
CESTAT Kolkata sets-aside disallowance of CENVAT credit on ‘sales commission’ on finding that sales commission has a direct nexus with the sales of product, which in turn is related t
...View More CESTAT Mumbai sets-aside the demand of Rs. 135 cr (approx) alongwith interest and equivalent penalty raised against ICICI Lombard General Insurance (assessee) on account of denial of CENVAT credi
...View More CESTAT, New Delhi grants immunity under the Voluntary Compliance Encouragement Scheme, 2013 (VCES), on finding no substantial mis-declaration in assessee's declaration; Sets aside service tax imposed
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CESTAT, Ahmedabad rules that activity of producing excisable goods on behalf of Principal Manufacturer [Gharda Chemicals (GCL)] under an agreement in own plant, amounts to manufacture
...View More CESTAT Ahmedabad holds that the amount collected by the dealer of electronic and telecom equipment, from their customers against as “activation charges” of equipment/ software features are
...View More CESTAT Delhi holds that any amount paid (pre-deposit) in excess of amount payable as determined by Designated Committee (DC) under SVLDRS, 2019, is non-refundable; Finds no justifi
...View More CESTAT Mumbai deletes demand under ‘video production agency’ service, rejects Revenue’s stance that various activities relating to ‘visual effects’ and 3D
...View More CESTAT Ahmedabad holds that installation of ‘thermal insulation’ is covered under the definition of “Works Contract Service”, accordingly eligible to benefit of 67% abatement f
...View More CESTAT, Delhi holds that the activity of renting of phars/tin sheds/shops for marketing/trading of flowers etc. by the traders is taxable under the category of renting of immovable property; Therefore
...View More CESTAT, Chennai allows Assessee’s appeal to avail refund of Rs.16,93,074 on the service tax paid under reverse charge mechanism w.r.t input services availed on export of IT services; Revenue has
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