CESTAT Rulings
2 Member CESTAT Bench refers question of Anti-dumping duty (ADD) exemption availability under Notification No. 98/2009-Cus towards imports against transferred Duty Free Import Authorisation to Third M
...View More Carton Shrink Wrap machines do not qualify as ‘packing machines’ under Rule 2(c) of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (Rules), which p
...View More Construction of diaphragm wall along the Sabarmati river bed as per agreement with River Development Corporation classifiable as 'Site formation and Clearance, Excavation and Earth moving and Demoliti
...View More Trading not ‘exempted service’ prior to April 2011, credit reversible on common input service in proportion of turnover of manufactured and traded goods; Relies on co-ordinate bench ruling
...View More No service tax applicable on volume discounts received by advertising agency (assessee) from media absent any contractual obligation to render service; Rejects Revenue’s contention that such dis
...View More CESTAT admonishes Adjudicating Authority for blatant disregard to judicial precedents while disallowing CENVAT credit against various insurance services availed by assessee; Adjudicating Authority&rsq
...View More No service tax payable on import of liquified helium in insulated storage tanks as ‘storage & warehousing service’ u/s 65(102) r/w Sec 65(105)(zza) of Finance Act; Relies on CBEC Circu
...View More No right granted to Revenue to appeal before Tribunal against Commissioner order passed under CHA Licensing Regulations, 1984 (CHALR); Only aggrieved CHAs can appeal before Tribunal in terms of Regula
...View More CESTAT directs re-examination of taxability of retreading activity of old / used tyres as ‘management, maintenance or repair service’, in light of G.D. Builders ratio; Finds force in asses
...View More Once customs duty discharged on import of drawings & design from foreign entity as per product services agreement, service tax demand on same transaction as ‘design services’ u/s 65(10
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