CESTAT Rulings
CESTAT reverses revenue’s re-classification of ‘Stainless Steel tube fitting – Tees, Crosses’ from CTI 7307 29 00 to CTI 7307 22 00 citing that the later is a fitting heading;
...View More CESTAT Chennai permits Hyundai-Motors (Assessee) to avail credit on services relating to road side assistance (RSA) provided to customers in the event of a breakdown as the “…cost of RSA
...View More CESTAT New Delhi allows PVR’S(Assessee) appeal challenging the levy of service tax on sale of food/beverages by PVR inside multiplexes and theatres; Dropping a demand of more than Rs 24.91 Crore
...View More CESTAT Kolkata sets aside the demand of rent-a-cab service on ITC Sonar (assessee), noting that assessee collecting cab fare from guest and paying directly to the cab service provider without retainin
...View More CESTAT Bangalore holds that where assessee has paid excise duty higher than the reversable CENVAT credit, there is no Revenue loss and therefore, CENVAT credit of additional duty of customs (SAD) avai
...View More CESTAT Allahabad (Third Member-Judicial) affirms the Member-Judicial's view that issues relating to manufacturing activities in SEZ without a valid Letter of Approval (LOA) fall under the jurisdiction
...View More CESTAT Allahabad sets aside ‘Business Auxiliary Service’ (BAS) demand on assessee for guiding and advising its foreign clients for bidding and negotiations, finding that during the demand
...View More CESTAT Kolkata holds that activity of transportation incidental with loading and unloading cannot be classified under cargo handling service (CHS), but transportation of goods where liability to pay t
...View More CESTAT Delhi upholds the demand of service tax on notary charges and stamp expenses, finding that the assessee admittedly has incurred them as ‘legal consultancy services’ where 100% servi
...View More CESTAT Chandigarh quashes demand of excise duty along with penalty, holding that the branded medicaments manufactured by Assessee cannot be included in the total value of clearances while computing th
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