CESTAT Rulings
Export goods not ‘exempt’ goods; Capital goods credit can be availed for manufacture of export goods; Credit not exclusively used for manufacture of ‘exempted goods’ where capi
...View More Pre-construction services i.e seismic survey, core analysis, well bore survey, exploration etc. provided & consumed in Continental Shelf of India (CSI) and Exclusive Economic Zone (EEZ), before Ju
...View More Service tax refund claim allowed to manufacturer-exporter, on exports made through merchant exporter; Rejects Revenue's contention that refund not available when goods exported through merchant export
...View More Agreement to let out immovable property to run 'Cafe Coffee Day' (CCD), not taxable under "Business Auxiliary Service" (BAS), even though underlying agreement titled as 'Franchisee Agreement'; Providi
...View More Financial restructuring & divestment advisory services taxable as “Management Consultancy Services” (MCS) pre-July 2001; Rejects assessee’s contention that such services taxable
...View More Value of optional accessories in 3- wheelers i.e. jack assembly, rear visual barrier and carpets, not supplied at the time of clearance of vehicles from factory, not includible in 'Assessable Value';
...View More CESTAT rejects Videocon's excise duty refund claim on higher discounts offered by depot than those offered at factory; Subsequent issue of credit notes to customers to pass duty burden cannot help ove
...View More CESTAT denies 'vocational training' service tax exemption to Post Graduate Diploma in Management (PDGM) course; 100% employment / self-employment not decisive to determine whether Course or Institute
...View More CESTAT upholds service tax on software maintenance services under category of "Maintenance or Repair Service" u/s 65(64) of Finance Act; Rejects assessee's contention that such service classifiable un
...View More Donation received towards booking of hall for social functions includible in gross amount of "mandap keeper services"; Rejects assessee's contention that donation cannot be construed as 'consideration
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