CESTAT Rulings
Rejects Revenue's 'additional discount' argument on related party imports; Accepts transaction value of imports for levy of customs duty; Additional discount offered by foreign related party supplier
...View More CESTAT allows adjustment of outstanding interest dues against rebate claim sanctioned; Assessee barred from challenging the merits of an earlier dispute in a proceeding involving a different issue; Co
...View More Reversal of input service tax credit not required against bad debts arising on output services; No provision in CENVAT Credit Rules to deny proportionate credit on input services utilised in providing
...View More Service tax not applicable on unrecognized clinical medicines courses offered by Institute of Clinical Research (India) in collaboration with foreign university, since Institute also provided degree c
...View More ATM software and security certification services rendered before May 1, 2006 attract service tax under “Technical Inspection and Certification Services”; Rejects assessee's plea that servi
...View More CENVAT Credit inadmissible if distributed by registered office to manufacturing unit, without obtaining Input Service Distributor ('ISD') registration or without issuing invoices as per statutory prov
...View More Dr. Reddy's Laboratories (manufacturer) liable to pay interest on CENVAT Credit wrongly taken despite its subsequent reversal; Under Rule 14 of CENVAT Credit Rules, 2004, interest payable on credit "w
...View More CENVAT credit for input service tax paid on rent-a-cab and air travel agents' services allowed; Input services are used in relation to the manufacture of the final product; &n
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