CESTAT Rulings
CESTAT denies service tax refund paid at higher rate under reverse charge on GTA services, invoking unjust enrichment principle; Tax burden passed onto customers since goods sold on 'FOR' basis and fr
...View More Service of amending ‘Bill of lading’, correcting import / export manifest, refund processing by Shipping Agency taxable as “Business Auxiliary Services” (BAS) u/s 65(19) of Fin
...View More CESTAT allows exemption benefit under Notification No. 21/2002-Cus in respect of hospital equipment imported by assessee and not directly by hospital; Rejects Revenue’s contention that had inten
...View More CESTAT allows Revenue appeal, holds advisory/coordinating/assisting/liaisoning services rendered by assessee to group companies, taxable under Management or Business Consultancy Services (MBCS); Servi
...View More CESTAT allows CENVAT credit against exported goods despite being exempt in domestic market; Goods sold domestically avail MRP based duty exemption, hence CENVAT credit inadmissible in respect thereof;
...View More CESTAT grants relief to Daimler Chrysler, refund against subsequent quantity discounts to dealers through credit notes, not hit by unjust enrichment bar; Madras HC ruling in Addison & Co. still go
...View More CESTAT rules 1 year limitation for filing refund under Rule 5 of CENVAT Credit Rules to be computed from ‘date of receipt' of consideration; In case of services, till law was amended, liability
...View More CESTAT dismisses Revenue appeal, process of cutting and slitting of jumbo rolls / log rolls of products falling under Central Excise Tariff Heading (CETH) 4811 and 8546 into smaller usable sizes, not
...View More CESTAT allows customs duty exemption on import of orthopaedic surgical equipment viz. depth gauges, impactors and hammer, subject to condition stipulated in Notification No. 21/2002-Cus; As per said N
...View More 1 year limitation for filing refund under Rule 5 of CENVAT Credit Rules to be computed from ‘date of service export’ or ‘date of issuance of invoice’, not ‘date of receip
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