CESTAT Rulings
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
...View More CESTAT upholds sale of obsolete Die casting machine by 100% EOU to DTA buyer holding EPCG licence on payment of 5% excise duty on ‘transaction value’; Perusing content of letter issued by
...View More CESTAT dismisses assessee’s appeal, holds that suo-moto CENVAT credit availment of inadvertently paid excise duty twice is not legally tenable; Opines that, there is no statutory mandate for dou
...View More CESTAT allows assessee’s appeal, upholds classification of ‘toy rocker’ under Heading No. 95030090 of First Schedule to Customs Tariff Act, 1975 (CTA); Citing Revenue’s failure
...View More CESTAT allows refund under Rule 5 of CENVAT Credit Rules, 2004 (CCR) to 100% EOU engaged in providing Banking and Other Financial Services (BoFS); Accepts assessee’s plea that, rejection of refu
...View More CESTAT dismisses Revenue’s challenge to finalization of assessment on actual transaction value of goods sold at 'depot' which were cleared on ‘stock transfer’ basis from factory by r
...View More CESTAT allows Revenue's appeal by remanding matter to lower authority, directs computation of actual service tax liability of the assessee after giving due allowances to amounts claimed as reimburseme
...View More CESTAT allows assessee's appeal, quashes demand on 40% non-taxable component of ‘outdoor catering’ service determined in terms of Rule 2C of Service Tax (Determination of Value) Rules, 200
...View More CESTAT Larger Bench (LB) holds a sub-contractor liable to Service Tax even if the main contractor has discharged liability on the work assigned to sub-contractor, overrules decisions taking a contrary
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