CESTAT Rulings
CESTAT allows assessee’s appeal, technical testing & analysis in India qualifies as ‘export of services’ where reports sent abroad for approval; Observes, “….even th
...View More CESTAT grants service tax refund u/s 11B of Central Excise Act, no tax leviable under “construction of complex service”, where 12 or more independent residential units / row houses with co
...View More Absent ‘sale’, CENVAT credit of furnace oil not reversible on wheeling out of electricity generated in captive power plant, to State Electricity Board power grid for synchronisation; Notes
...View More Third Member to decide entitlement of CENVAT credit refund on export of “management, maintenance or repair service”, being services of (i) maintenance of software, (ii) testing, (iii) re-e
...View More ‘Meditation’ courses for a consideration exigible to service tax as “Health and Fitness Service” u/s 65(105)(zw) r/w Sec 65(51) of Finance Act; CESTAT rejects assessee’s
...View More CESTAT quashes service tax demand on ‘royalty’ received towards allowing use of trademark, holding same classifiable as “Intellectual Property Service” w.e.f. September 10, 200
...View More CESTAT allows refund of service tax credit on 'renting of immovable property' service to assessee, pursuant to sub-lease arragement with holding company; Rejects Commissioner's finding that debit note
...View More CESTAT allows proportionate excise duty payment / abatement on manufactured guthka, pan masala and chewing tobacco, excluding duty attributable to number of days factory remained closed in particular
...View More CESTAT grants exemption on supplies against ICB, meant for setting-up mega power project, viz. interstate thermal power plant, under Notification No. 6/02-CE and 6/06-CE, in light of fulfilment of con
...View More CESTAT rejects Revenue appeal, upholds Commissioner (Appeals) order excluding value of export services completed prior to March 31, 2012 for purpose of calculating ‘export turnover’ toward
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