CESTAT Rulings
CESTAT denies proportionate credit of common services such as advertisement, event management, business auxiliary and business support services used in relation to trading of imported cars as well as
...View More CENVAT Credit prima facie unavailable in case of supply of excisable goods to SEZ contractors, absent specific provision in CENVAT Credit Rules (CCR); Rule 6(6)(i) of CCR applicable only to clearance
...View More CESTAT allows service tax refund against export despite wrong classification by service provider; Services received by exporter at port area classifiable as “Port Services” u/s 65(82) of F
...View More CESTAT rejects Revenue's stand that assessee was a job-worker, mere monitoring of inputs / manufactured goods by customer would not make assessee "job worker"; Assessee procured inputs for manufacturi
...View More CESTAT Third Member concurs with Member (Technical), goods imported under Project Import Scheme must be used for unit of ‘specified’ project, cannot be diverted elsewhere; Rejects assessee
...View More CESTAT allows 67% abatement under Notification No. 1/2006-ST on construction, works contract services, thereby excluding value of free supplies from gross consideration; Relies on Larger Bench ruling
...View More Transportation charges incurred on stock transfer from factory to depot not includible in assessable value (AV), where goods sold from depot, pre-2003; During period of dispute, definition of “p
...View More Builder / promoter / developer not liable to service tax as provider of residential complex construction service u/s 65(105)(zzzh) of Finance Act, 1994 pre - July 2010, w.r.t. amount received from pro
...View More CESTAT allows full service tax discharge alongwith inputs tax credit for works contract services; Rejects Revenue's stand that assessee does not have option to pay tax at regular rate but had to pay a
...View More Service tax demand not sustainable under reverse charge mechanism under Information Technology Software Service (ITSS) for services received by overseas branch of assessee (Infosys) from overseas sub-
...View More
 (1).PNG)
