CESTAT Rulings
CESTAT Delhi allows an Air travel agent (assessee) to claim exemption from service-tax on services rendered to diplomatic mission or consular posts in India (US Embassy in particular) on the basis of
...View More CESTAT Mumbai allows CENVAT credit of brokerage charges, custodial charges, event management service and consortium charges to Bank of Baroda (assessee); On the issue of brokerage charges and custodia
...View More CESTAT, New Delhi condemns ‘noticed intentional silence’ on part of Commissioner (Appeals) ignoring the Export Obligation Discharge Certificate (EODC) submitted before him by assessee and
...View More CESTAT Delhi sets-aside order passed by Commissioner of Service Tax for recovery of CENVAT credit along with interest and penalty against a builder on the allegation
...View More CESTAT Bangalore holds that profit gained in the business of booking cargo space on the ship is not taxable as part of ‘clearing and forwarding agent’ service, finds the same as “an
...View More CESTAT Bangalore allows Bharti Airtel to claim CENVAT credit on tower/tower materials, antennae, pre-fabricated shelters, as ‘capital goods’, used for providing output service i.e. telecom
...View More CESTAT Kolkata sets-aside demand of excise duty as also penalty and interest confirmed “merely based on differences in figures of consumption” and only on assumption and presumptions in qu
...View More CESTAT Delhi directs time-bound disposal of Vivo Mobile India’s (Assessee) amendment application of BoEs u/s 149 or Section 154 of Customs Act to reflect the correct rate of concessional CVD of
...View More CESTAT Chandigarh allows CENVAT credit to leading automobile manufacturer on event management service i.e. holding Skill Competition between dealers and employees and other business event services (i.
...View More CESTAT Chennai rules that where a refund application is made consequent to CESTAT’s final order, the claim is not a normal refund but would be covered by sub-clause (ec) under Explanation below
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