CESTAT Rulings
CESTAT disallows benefit of exemption under Notification No. 214/86 where goods were manufactured on job-work basis for an entity availing area based exemption under Notification No. 52/2003-CE; Obser
...View More Larger Bench (LB) to decide the issue whether it is permissible for Revenue to ascertain RSP, by using best judgment method, for the purpose of assessment in case of situations envisaged in sub-sectio
...View More Mumbai CESTAT allows assessee’s appeal, sets aside demand under service tax on remuneration paid to Directors of the Company in accordance with Notification No. 45/2012-ST and Notification No.46
...View More CESTAT disallows CENVAT credit to assessee, engaged in providing banking and other financial services in respect of service tax paid to 'Deposit Insurance and Credit Guarantee Corporation' (DICGC) for
...View More CESTAT dismisses Revenue’s appeal against order of Commissioner (Appeals) which held that parts/goods imported for manufacture of ‘power bank’ is entitled for benefit under Exemption
...View More CESTAT extends CENVAT credit to assessee on General Insurance, Air Travel Agent, Storage and Warehousing, Banking & Financial Services, and Business Auxiliary Services (BAS), holds that said input
...View More CESTAT allows refund of unutilized CENVAT credit lying in balance consequent to closure of business in terms of Rule 5 of CENVAT Credit Rules, 2004 (CCR) while rejecting Revenue’s contention tha
...View More CESTAT allows adjustment from gross taxable value in respect of credit of service tax in terms of Rules 6(3) of Service Tax Rules, 1994 under “Construction of Residential Complex” service
...View More CESTAT quashes demand under category of goods transport agency (GTA) service in respect of trader detention, cargo handling, weighment & empty container transportation charges etc.; Holds that, su
...View More CESTAT allows assessee’s appeal, holds that lease of Wagons to Railways under ‘own your wagon scheme’ constitutes a ‘Deemed Sale’, not taxable under ‘Supply of Tang
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