CESTAT Rulings
CESTAT, Chandigarh sets aside refund rejection order against a contractor (real-estate developer) with respect to service tax deposited on construction of low cost houses for Haryana Housing Board (HH
...View More CESTAT, New Delhi holds that activities related/ancillary to transmission and distribution of electricity will be exempt from payment of service tax and sets-aside demand on late payment surcharge, me
...View More CESTAT Chandigarh remands matter back to Adjudicating Authority (AA) to verify assessee's records pertaining to CENVAT credit account on account of disparity in closing balance on March 2014 and openi
...View More CESTAT Delhi vitiates show-cause notice (SCN) proposing to disallow CENVAT credit on subscription of club membership and insurance service on a finding that (i) both are input services and (ii) SCN is
...View More CESTAT Delhi dismisses Assessee’ appeal, finds no infirmity in rejection of appeal on the ground of limitation when the delay of one month and 20 days is denied to be condoned “for no suff
...View More CESTAT Delhi affirms demand of service tax on ‘manpower supply’ service by assessee (Society/Welfare Organisation), clarifies that bare perusal of relevant provisions “make it abunda
...View More CESTAT holds that ‘mere dispatch of the order cannot be communication of the decision/order’, sets aside order of Commissioner (A) whereby assessee’s appeal was rejected as time-barr
...View More CESTAT sets aside imposition of redemption fine and penalty observing that Assessee had “no intention to violate FSSAI and FSS Act and had no intention to import goods contrary to the prohibitio
...View More CESTAT Ahmedabad sets-aside order denying CENVAT Credit of Service Tax paid in respect of warehousing service availed for storing imported inputs before bringing same to factory for further processing
...View More CESTAT Bangalore allows CENVAT credit on Club Membership, Photography & Credit Card and Debit Card Services, holds assessee eligible for refund under Notification No. 27/2017- CE r/w Rule 5 of CCR
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