CESTAT Rulings
CESTAT Third Member rules on levy of penalty u/s 76 and 78 of Finance Act on assessee rendering helicopter charter-hire services to corporates towards off-shore operations; Concurs with Member (Judici
...View More CESTAT upholds taxability w.r.t. HCN (Hydro Cynic Acid) received from Reliance Industries Ltd. (RIL) and supplied to another company for a consideration, under 'Storage and Warehousing Service', howev
...View More Stand-alone activity of erecting border-fencing structure along the Indo-Bangladesh border, pursuant to MoU between Ministry of Home Affairs and Govt. Agencies, not taxable as “erection, commiss
...View More CESTAT allows Deloitte's appeal, no prohibition under service tax law on service providers to pay tax where Notification provides exemption, holds 20% credit availment restriction under Rule 6 of CENV
...View More CESTAT directs 4.5 Cr. pre-deposit, imported coal having Gross Calorific value (GCV) equal to or greater than 5833 Kcal/kg prima-facie classifiable as "Bituminous Coal"; Rejecting assessee’s con
...View More CESTAT upholds anti-dumping duty levy u/s 9A of Customs Tariff Act, 1975 on Compact Flourescent Lamps (CFL) imported from China, goods imported in different consignments / parts, through different por
...View More CESTAT allows 'service tax' rebate on input service bills dated prior to date of declaration required to be filed under Notification No. 12/2005 and even prior to export date, when use of input servic
...View More CESTAT allows assessee's rebate claim under Notification No. 11/2005-ST, when essential conditions i.e. taxable services exported, payment received in convertible foreign exchange and service tax paid
...View More 'Stock broker' registered with SEBI for dealing in shares 'on behalf of clients', not a 'financial institution', not taxable under 'Banking and other Financial Service'; No evidence on record that ass
...View More CESTAT allows assessee’s appeal, second refund claim filed in same month cannot be rejected on sole ground that CBEC Circular No. 06/2008-Cus permits one claim per month, irrespective of number
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