CESTAT Rulings
Allows refund of un-utilised accumulated credit of excise duty under Rule 5 of CENVAT Credit Rules (CCR), despite filing of application beyond 1 year; Rejection of refund claim on ground of contravent
...View More Advertisement & publicity expenses incurred and borne by dealers, not includible manufacturer's assessable value for computing excise duty; Part expenditure on advertisement and publicity incurred
...View More Allows transitional one time credit under Rule 9A of CENVAT Credit Rules, 2002 on input stock lying outside registered premises as on April 1, 2003; Govt's intention was to allow manufacturers to clai
...View More Simultaneous penalties not imposable for service tax defaults u/s 76 and u/s 78 of Finance Act, 1994 for period prior to May 10, 2008, when show-cause notice issued after May 10, 2008; Proviso added t
...View More Allows CENVAT Credit on Goods Transport Agency Services, used for transportation of tyres to and fro from place of service receiver, for purpose of retreading of tyres at the premises of service provi
...View More Allows refund of service tax paid under reverse charge mechanism, u/s 66A of Finance Act, 1994, filed within 1 year from date of payment of duty; Claim of refund under Notification No. 41/2007 cannot
...View More Date of receipt of consideration and not date of provision of service, relevant for determination of date of ‘export of service’ as per Export of Service Rules, 2005; Export of service is
...View More Rejects differential duty demand on incidental charges viz., freight and insurance, incurred during stock transfer of goods from factory to depot for period from July 1, 2000 to May 13, 2003; Definiti
...View More Deputation of employees to group company by manufacturer, as a measure to reduce cost, not taxable under Manpower Recruitment Supply Agency (MRS) Services (Sec 65(105)(k) of Finance Act, 1994); Only "
...View More ‘Car parking facility service’ provided at airport, under agreement with Airport Authority of India (AAI), attracts service tax under category of Airport Service u/s 65(zzm) of Finance Act
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