CESTAT Rulings
CESTAT upholds service tax on charges collected towards Sodexo meal / gift vouchers from affiliate restaurants, other establishments under "Business Auxiliary Service" (BAS) w.e.f July 1, 2003 (as ame
...View More CESTAT allows CENVAT credit on courier services used for despatching business documents beyond place of removal of goods; Such services being in or in relation to manufacture, covered under inclusive
...View More Payment of basic excise duty (BED) by transfer of Education Cess and Secondary and Higher Education Cess credit, amounts to wrong utilisation of credit; Such irregular utilization of credit, though re
...View More Charter of tankers / vessels for liquified natural gas import from abroad a “deemed sale”, not taxable as “supply of tangible goods for use” (STGU) service u/s 65(105)(zzzzj) o
...View More Activities of stevedoring, unloading cargo from ship to barges and then to trucks/rails a composite activity, taxable under “Cargo Handling Service” (CHS); Rejects assessee's s
...View More CESTAT allows conversion of DEPB shipping bill into Drawback shipping bill, as per Rule 12 of Drawback Rules; DEPB shipping bill requires higher amount of rigour as compared to drawback shipping bill;
...View More Special Additional Duty (SAD) exemption granted under Notification No. 23/2003 dated March 31, 2003, on stock transfer from EOU to DTA unit; Rejects Commissioner’s findings that all such cases w
...View More No service tax attracted under 'manpower recruitment or supply agency service' (MRS service), where global employees as identified/assigned by holding/foreign company, recruited by Indian entity; Ther
...View More Grant of 'TV channel distribution rights' and sale of 'Advertisement Time inventory' by foreign based broadcasters to ESPN India and Turner India, not taxable as import of 'broadcasting agency service
...View More Disallows refund claims filed beyond period of limitation u/s 11B of Excise Act on the basis of favourable decision in another assessee’s case (i.e. Indian National Ship Owners Association); Acc
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