CESTAT Rulings
CESTAT Delhi drops demand of service tax on target and non-target-based incentives given by Maruti Suzuki to its dealers following its earlier rulings in a plethora of cases involving the same issue;
...View More CESTAT Chennai allows appeal by JSW Steels Ltd. (assessee) challenging denial of CENVAT credit availed on strength of invoices issued by Bank Branches and also xerox copies; Appreciating the facts and
...View More CESTAT Delhi dismisses Revenue’s appeal, upholds the Commissioner (A) order dropping the demand against assessee who is providing services to various projects of Northern Coalfield Ltd by deploy
...View More CESTAT Delhi holds that,“Substantial benefit cannot be denied merely on account of procedural infractions in absence of any allegation with respect to eligibility of service as an input service.
...View More CESTAT Delhi allows Resonance Eduventures to take CENVAT credit on advertising agency service it received for promoting its activities in print media, as advertising services can be considered as inpu
...View More CESTAT Delhi considering the confusion regarding the concept of Work Contract involving the transfer of goods during the period of dispute, holds that “Any short payment of tax during the said p
...View More CESTAT Delhi quashes order confirming customs duty on import of CD-ROMs under Export Promotion Capital Goods (EPCG) License citing “custom authorities had no jurisdiction to issue the show cause
...View More CESTAT Delhi upholds the orders of lower forums that assessee importing “ELISA Test Kits for food testing” is not eligible to claim exemption, finding that same cannot be treated on par wi
...View More CESTAT Chennai holds that supply of packing material by Volvo to assessee for transporting goods manufactured by assessee like break, assemblies, parts of motor, vehicles etc, do not constitute the se
...View More CESTAT Chennai holds that fortuitous use of brand name similar to others or where the brand name belonged to others is not a bar for SSI (Small Scale Industries) exemption under Notification No. 8/200
...View More