CESTAT Rulings
Allows credit of Goods Transport Agency services for transportation of cement into factory premises; Rejects Revenue's contention that credit not available as cement not an eligible input; Holds such
...View More Upholds Appellate Commissioner's order dropping penal proceedings against co-noticees on conclusion of proceedings against manufacturer/assessee; Words "other persons" appearing in proviso to Sec. 11A
...View More No Interest payable for CENVAT credit wrongly availed, which stands reversed, before utilization; Credit reversed before removal, remains only a book entry, as no benefit taken thereof; Relies on rati
...View More Proportionate reversal of credit not required for subsequent reduction in value of goods though discount; Relies on Board Circular dated November 17, 2008 and coordinate bench rulings on the settled m
...View More Erection and commissioning ('E&C') a service, liable to service tax under Finance Act, hence not includible in assessable value of final product chargeable to 'excise duty'; No excise duty applica
...View More Reversal of credit under Rule 3(5) of CENVAT Credit Rules mandatory on transfer of inputs from DTA to SEZ; Holds CENVAT Credit Rules a complete code that does not envisage 'export' of inputs after tak
...View More Adjudicating Authority bound by CESTAT order in remand proceedings, unless set aside by HC in appeal; Tribunal relying on P&H HC order in Ind-Swift Laboratories case, decided matter pertaining to
...View More Carriage fee received for broadcasting channels taxable under Business Auxiliary Service (BAS); Holds better quality of channel enhances viewership of channel amounting to "promotion of channel"; Reje
...View More Allows credit of service tax paid on construction services used for setting up coal shed in factory; Holds construction of shed for storage of coal a necessity for manufacture of final products and th
...View More Allows refund of service tax remitted in relation to services (like architects, interior decorator and consulting engineer) wholly consumed within SEZ; Notification No.15/2009-ST replaced clause (c) o
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