CESTAT Rulings
CESTAT Mumbai sets aside order demanding duty, interest and penalty against input service availed by assessee- company towards fulfilment of Corporate Social Responsibility (CSR) activity; Rules that
...View More CESTAT Delhi rules that works-contract service in relation to construction of school and hospital buildings owned by charitable institution/trusts registered u/s 12A/12AA of Income Tax Act is “e
...View More CESTAT, New Delhi holds that cost of design engineering and site run is not includible in assessable value (AV) of Fermenter and Control Panel Assembly imported by vaccine manufacturer even though bot
...View More CESTAT Delhi rejects Revenue’s appeal, finds that, the tax liability under ‘healthcare services’ cannot be fastened on the assessee (Respondent) “at all because no notice has e
...View More CESTAT Mumbai sets-aside order seeking excise-duty recovery on breakage of glass bottles which have been treated by assessee, a manufacturer in aerated water industry as ‘scrap’ finds the
...View More CESTAT, Mumbai holds Assessee eligible to avail CENVAT credit for tax paid on sale-commission paid to both Indian and overseas agents for the period between April, 2013 and August, 2015; Perusing the
...View More CESTAT, Hyderabad holds that activities related/ancillary to transmission and distribution of electricity would be exempt from payment of service-tax being bundled services, treatable as a provision o
...View More CESTAT Delhi in a batch of appeals quashes order imposing service tax on commission income under ‘Business Auxiliary Service’ (BAS) by invoking extended limitation period. cites absence of
...View More CESTAT Delhi rules that Router Line Cards (RLC) imported by Vodafone Idea (assessee) are “parts” of Routers and not ‘other communication apparatus’ under Heading 85.17; Infers
...View More CESTAT Mumbai sets-aside demand alongwith penalties on ‘surrender charge’ and ‘foreclosure charge’ retained by ICICI Prudential (assessee) from policy holder in respect of disc
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