CESTAT Rulings
Salary reimbursement of employees engaged with client (pursuant to lease of machines) taxable under ‘Manpower Supply Service’ (MSS) i.e. Sec 65(105)(k) post June 16, 2005; Prior to said da
...View More Service tax discharge based on split between goods and services provided under Maharashtra VAT Act (MVAT) / Rules not acceptable, CESTAT terms it as arbitrary determination of cost of goods supplied;
...View More CESTAT Third Member confirms excise duty assessment of switchgear products (Heading 85.36) u/s 4A of Central Excise Act, i.e. as per ‘retail price’ instead of Sec 4 (transaction value), pr
...View More Banner advertising on e-Bay website taxable only under “Sale of advertising space and time service” w.e.f May 1, 2006, not “Business Auxiliary Services” (BAS); Since advertisin
...View More 2 Member CESTAT Bench refers classification dispute of Funskool board games viz. Chip N Dale, Duck Tale Disney, Fox & Geese and Rally to CESTAT President for determination; Issue pertained to clas
...View More CESTAT allows input service credit on construction / erection / fabrication of temporary shed for storage of cement and steel inside factory premises; Services in relation to setting up, modernis
...View More CESTAT cites 'revenue neutrality' to allow proportionate input credit on generation and supply of electricity to assessee’s second unit with different Excise registration; Distinguishes Maruti S
...View More CESTAT upholds Commissioner (Appeals) ruling, credit availment by ‘service recipient’ no ground to deny 75% abatement benefit on ‘GTA services’; Notification Nos. 32/2004-ST an
...View More CESTAT allows capital goods credit on laptop (installed with special software) used to operate aluminium pressing machines in factory; Laptop falls within Chapter 84 of Central Excise / Customs Tariff
...View More Un-availed cash discounts includible in assessable value of cleared goods under new Sec 4 of Central Excise Act; As per ‘Transaction Value’ definition, consideration received at a time oth
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