CESTAT Rulings
Allows CENVAT credit of full service tax despite short payment of invoice value to service provider; Holds credit cannot be reduced when service tax paid to Govt. by service provider has not varied; R
...View More Allows capital goods credit of items falling under Chapter 85 used for erection of paint shops; Rejects Revenue’s contention that credit not available since goods used for paint shop, an immovab
...View More Provision of cold storage facility pursuant to Clearing & Forwarding agreement taxable under ‘Clearing & Forwarding’ services; Perishable nature of frozen products necessitates sto
...View More Upholds excise duty refund on receipt of goods removed for testing purpose, beyond stipulated time limit in terms of Rule 16C of Central Excise Rules, 2002; Rejects Revenue’s contention that ass
...View More Rejects refund of duty paid on inputs used in manufacture and export of peanut butter, an exempted product; Refund not available as credit inadmissible against exempted final product in terms of Rule
...View More CESTAT upholds activities in relation to sale of space/ time as 'advertising agency' services; Board Circular prima facie conveys an implication that mere sale of space / time would not constitute as
...View More CESTAT upholds denial of CENVAT credit on erection, commissioning and installation, man power recruitment and civil construction services utilized outside factory for welfare of employees; Refuses to
...View More Fixing of rates of picture tubes with suppliers for third party vendors constitutes "Commission Agent" services and not "Clearing & Forwarding Agency" services; Core activities of taking custody,
...View More Bundled services in relation to Spot Billing Centers for Electricity Company constitute ‘Business Auxiliary Services' and not ‘Business Support Services'; Rejects assessee’s contenti
...View More Denies refund of service tax paid on commission to overseas agent for export of goods under reverse charge mechanism; Claim time barred since it was submitted after 60 days from date of export; Date o
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