CESTAT Rulings
Hyderabad CESTAT dismisses Revenue’s appeal against Commissioner (Appeals) order granting deduction on account of discounts to a job worker supplying goods to depots of manufacturer and paying d
...View More CESTAT modifies the order in appeal, allows CENVAT credit on general insurance services under Rule 2(l) of CENVAT Credit Rules, 2004 (CCR) and consequently refund under Rule 5 of CCR, finds that
...View More CESTAT upholds liability to service tax along with interest on amount deposited in the loan account of assessee against lease of plant and machinery to joint venture (JV) under “Renting of Immov
...View More CESTAT allows assessee’s appeal, sets aside order demanding duty upon re-classification of ‘Windows XPE Embedded software license’ under heading no. 85238020 of First Schedule to Cus
...View More CESTAT holds that 'vacant land' given on lease or licence, for construction of a building or a temporary structure, to be used at a later stage for furtherance of business or commerce, would be &ldquo
...View More CESTAT quashes levy of interest and penalty for deposit of excise duty made by mentioning wrong code; Notes assessee’s plea that, duty in question was duly deposited by it though against the old
...View More CESTAT dismisses Revenue’s appeal, holds that provision of ‘back-office support outsourcing services’ on behalf of and on direction of group/foreign entity does not amount to ‘
...View More Delhi CESTAT holds that assessee rendering ‘business support services’ comprising of sales support, marketing, advertising, billing, etc. to ‘overseas’ group company/entity, do
...View More CESTAT holds that refund of service tax paid by assessee (service-recipient) to a Govt. organisation (service-provider) relating to long term lease of industrial plots may be granted within time limit
...View More CESTAT sets aside demand of CENVAT credit w.r.t. services provided by assessee in State of J&K for the period for which service tax has been paid on output service despite fact that same was not d
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