CESTAT Rulings
CESTAT allows credit of inputs lying in CENVAT credit account against payment of tax on commission agent services taxable as Business Auxiliary Service (BAS); Assessee opted for exemption notification
...View More CESTAT upholds denial of unutilised input credit refund against export of electric cars under Rule 5 of CENVAT Credit Rules r/w Notification No. 11/2002-CE(NT); Rule 5 bars refund when manufacturer /
...View More CESTAT sets aside levy of interest u/s 11AB of Central Excise pre May 11, 2001, despite fact that demand confirmed by invoking extended period; Prior to May 11, 2001, interest u/s 11AB applicable only
...View More Bangalore Metropolitan Transport Corporation (BMTC) providing bus transportation facility on contractual basis to factories, schools and colleges not taxable as ‘rent-a-cab’ service u/s 65
...View More CESTAT allows excise duty exemption under Notification No. 64/95-CE on supply of platforms and missiles made by assessee to Indian Navy; Such missiles required for use/construction of warships, since
...View More 'Playing Cards' eligible for exemption from payment of Central Excise duty under Notification No. 02/2011 dated March 1, 2011 to the extent of 5%; All products falling under Chapter 95 of First Schedu
...View More CESTAT allows rebate against export of R&D services to overseas entity relying on Delhi Tribunal rulings in GAP International Sourcing (India) Pvt Ltd and Paul Merchants Ltd; Rejects Revenue conte
...View More CESTAT sets aside service tax demand @ 0.25% of gross amount charged towards sale and purchase of foreign exchange, under Banking and Other Financial Services (BoFS); Combined reading of Sec 65(12) of
...View More CESTAT rules on classification of surplus Marine Gas Oil (HSD) / LDO contained in fuel tanks of vessels brought for breaking, under Foreign Trade Policy (FTP); Surplus fuel classifiable under Heading
...View More CESTAT allows credit of tax paid on re-insurance service availed from overseas companies by Indian insurance provider; Rejects Revenue contention that credit inadmissible since re-insurance takes plac
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