CESTAT Rulings
CESTAT denies utilisation of CENVAT credit distributed through Input Service Distributor (ISD) invoice in respect of advertising services availed for exempt final products, towards manufacture of soft
...View More Must consider “total CENVAT credit taken on input services during the financial year” while determining credit reversal amount as per formula prescribed under Rule 6(3A) of CENVAT Credit R
...View More Commission received by Indian agents of Western Union for transfer of money from abroad to India not taxable under reverse charge mechanism as ‘Business Auxiliary Service’; Since considera
...View More Discharge of service tax for use of brand name under ‘intellectual property service’ category by a division on behalf of parent company prima facie allowable, since it is part and parcel o
...View More 2 Member Bench refers matter on Reviewing Authority's power to go beyond Show Cause Notice (SCN) in refund cases to Third Member; As per Member (Technical), refund claim governed by Sec 27 of Customs
...View More CESTAT upholds reversal of CENVAT credit on inputs lying in stock / in process subsequent to grant of exemption to some of the finished products under Rule 6 of CENVAT Credit Rules, 2004 (CCR); Rule 1
...View More CESTAT rejects assessee's appeal, upholds service tax levy on institutes offering Post Graduate Diploma courses not recognized by law under ‘Commercial Training or Coaching Services’; Asse
...View More Services rendered to Hindustan Aeronautics Ltd. (HAL) taxable under Finance Act; HAL not a public sector undertaking (PSU) since it has been incorporated under Companies Act, 1956; Service tax applies
...View More CESTAT allows Revenue’s appeal, homeopathic medicines imported into India not eligible for concessional rate of Additional Customs Duty (ACD) @ 1% under Notification No. 1/2011-CE; Exe
...View More CENVAT credit available on capital goods initially used for manufacture of exempt goods but subsequently used for manufacture of dutiable goods; In terms of CENVAT Credit Rules, it is not required tha
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