CESTAT Rulings
Charter hire of helicopters to corporates for off-shore operations taxable as "supply of tangible goods service" u/s 65(105)(zzzj) of Finance Act; Rejects assessee's contention that services liable to
...View More No interest on clearance of inputs as such, where CENVAT credit reversed / duty paid in subsequent month as per Rule 8 of Central Excise Rules; Rejects Revenue's contention that interest u/s 11AB of C
...View More CESTAT allows input service credit refund of additional tax against supplementary invoices of service provider, prior to April, 2011; Rejects Revenue's contention that during such period, 'supplementa
...View More Activity of collection / transportation / supply of by-product ‘Fly ash’ to cement / asbestos companies at Govt specified rates, not “Business Support Service” (BSS); Fly ash d
...View More Capital goods credit available on machinery, equipment, parts used in setting up of Oxygen Plant within factory premises; Accepts assessee’s contention that credit available on capital goods ass
...View More CESTAT allows credit utilisation of input services required for output services, against excise duty on manufactured goods; Rejects Revenue's contention that credit deniable as assessee failed to main
...View More CESTAT allows Consulting Engineers service credit for prototype development in Engineering Research Centre situated within factory; Services received 'in relation to' manufacture of commercial vehicle
...View More CESTAT upholds service tax liability u/s 66A, i.e reverse charge mechanism ('RCM'), on intellectual property services received from abroad; Rejects assessee's contention that since foreign service pro
...View More Upholds transfer of unutilised CENVAT Credit on de-merger of company; Rejects Revenue's contention that "de-merger" not covered under Rule 10 of of CENVAT Credit Rules; Plain reading of CENVAT Credit
...View More Upholds service tax levy u/s 65(9) of Finance Act as "Authorized Service Station" of Tata Motors and Fiat India; Assessee, being sister concern of Pandit Automatives Ltd, undertook after sales service
...View More
 (1).PNG)
