CESTAT Rulings
Refund allowed in respect of CENVAT credit on services received before date of registration, where services are exported; Accepts assessee’s contention that no time limit prescribed under CENVAT
...View More CENVAT credit availed on Capital goods removed pre-2007, to be reversed, subject to reduction @ 2.5% for each quarter; CESTAT Larger Bench relies upon CBEC Circular dated July 1, 2002 and proviso to a
...View More Service of loading of cargo into rail wagons and trucks, taxable under Cargo Handling Service (CHS); Rejects assessee’s contention that service not classifiable under CHS as they are only supply
...View More CESTAT rejects interest demand, as barred by law of limitation, where duty and penalty, already confirmed earlier; Limitation period applicable not only to principal amount but also to interest claim;
...View More Allows CENVAT credit refund where refund amount relating to Additional Excise Duty (AED) exceeded CENVAT credit balance of AED, where assessee maintained separate credit accounts in respect of BED and
...View More Disallows CENVAT credit distributed by Principal to job-worker with separate legal entity, as office of Principal cannot be considered as office of Input Service Distributor (ISD); Rule 7 of Cenvat Cr
...View More No service tax applicable on one-time maintenance deposit collected by builder before society's formation; Payment of various outgoings / services i.e. water / electricity charges by builder till form
...View More Loader, backhoe loader and road roller have characteristics of "motor vehicles" and parts thereof qualify as parts of ‘automobiles’; Holds assessee, JCB India Ltd, liable to excise duty on
...View More MSRTC providing buses for marriages, educational purpose, election duty not necessarily amount to “tour operator services”; Rejects Revenue’s interpretation that all contract carriag
...View More Denies benefit of exemption notification in respect of services relating to safeguarding of building along with fixtures, fittings, equipment, cash, other securities of bank; Benefit under Notificatio
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