CESTAT Rulings
CESTAT Delhi holds that assessee who is the Commandant of Home Guards in the State of Rajasthan created under Rajasthan Home Guards Act, 1963 providing security services to various Govt. as well as pr
...View More CESTAT Mumbai finds “no reason to allege misdeclaration, either on the count of size or of composition, with the detrimental consequences of revising the rate of duty and the assessable value&rd
...View More CESTAT Delhi rules that “service recipient cannot be fastened with any liability to pay tax”, holds that amounts received by Ruchi Soya (assessee/service recipient) in terms of Machine Ava
...View More CESTAT Mumbai classifies the split air-conditioners imported by assessee from Thailand under tariff item no. 84151010 of First Schedule to Customs Tariff Act, 1975 noting that split systems are air co
...View More CESTAT Hyderabad sets aside the service tax demand alleging that assessee engaged in construction business is liable to service tax prior to June 01, 2007 (introduction of classification of works cont
...View More CESTAT Bangalore sets-aside demand against Air Asia (assessee), finds assessee's case to be squarely covered “by doctrine of revenue neutrality” w.r.t. service-tax paid under 'reverse char
...View More CESTAT Bangalore allows cash refund claimed u/s 142 (9)(b) of CGST Act in a scenario where the assessee (PNB) carried forward unutilized balance of CENVAT credit increased on account of filing revised
...View More CESTAT, New Delhi allows appeal of assessee, engaged in residential complex construction who obtained 'completion certificate' from concerned Architect under a bonafide belief that Gram Panchayat is t
...View More CESTAT Bangalore holds that Venture Capital Funds (VCFs) established as Trust engaged in managing the amounts invested by Contributors/ Subscribers/Investors squarely falls under Asset Management as a
...View More CESTAT Delhi holds that ‘convenience fee’ charged by assessee (PVR Ltd.) for online booking of movie tickets through its website is not exigible to service-tax under the cat
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