CESTAT Rulings
CESTAT sets aside Commissioner (Appeals) order which rejected input service refund claim in respect of employees group insurance mediclaim premium and car parking rentals, as not directly related to s
...View More CESTAT upholds Commissioner (Appeals) order, 2% Education Cess inapplicable on goods imported under Target Plus Scheme, when basic customs duty (BCD) and additional customs duty (CVD) exempt vide Noti
...View More Once duty demand set aside for any reason, amount already paid / deposited, either under protest or otherwise, cannot be held as valid or justified on merit; Rejects Revenue contention that since asse
...View More CESTAT upholds Commissioner (Appeal) order, allows CENVAT credit on 'Air Travel Agent' service where assessee engaged in works contract and company personnel travel for business purposes to and fro va
...View More CESTAT sets aside recovery of interest and imposition of penalty on ground of 'revenue neutrality', where service tax paid after show cause notice issuance but before passing of adjudication order, si
...View More Process of making ‘pencil slats’ from wooden logs (timber) constitutes “manufacture”, such product specifically covered under sub-heading 4421909 of Central Excise Tariff Act;
...View More CESTAT allows abatement under Notification No. 1/2006-ST, where ineligible CENVAT credit reversed alongwith interest by assessee suo motu, upon realisation that CENVAT credit wrongly availed; Relies o
...View More Preparation & serving of food to client’s employees at their premises taxable as “outdoor catering services” u/s 65(41)(n) r/w Sec 65(24) and 65(76a) of Finance Act; Rejects asse
...View More Collection and deposit of octroi & transit fees on behalf of local municipal bodies & cantonment board, non-taxable under “banking and other financial services” as ‘cash mana
...View More CESTAT upholds service tax discharge on ‘net charges’, where wrongly offloaded containers relocated by Container Handling Terminal to other Terminal, and invoice raised after adjustment of
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