CESTAT Rulings
CESTAT Delhi holds that where service by assessee for causing sale of immovable property during the relevant period of 2007 is not taxable at all, commission received by assessee as per the agreement
...View More CESTAT Mumbai, in a matter of classification of Daikin’s‘split air conditioners incorporating refrigerating unit with dual function (cooling and heating)’, holds that an assessing of
...View More CESTAT Kolkata, referring to Notification No. 12/2003-ST (Notification), and the decision of CESTAT Delhi in FIITJEE Ltd, rules that FIITJEE (assessee) is not liable to pay service tax on the sale val
...View More CESTAT Ahmedabad upholds the classification of Biovita, made from spraying Biovita Liquid on bentonite powder under CETH 3101 as ‘Bio-Fertiliser’, rejecting Department’s re-classific
...View More CESTAT Ahmedabad finds the demand of differential duty on manufacturer of PC copper strip/wire based time-barred, despite noting that assessee was liable to pay duty on finished goods at 12% and not 1
...View More CESTAT Ahmedabad upholds the Adjudicating Authority’s order dropping SCN proceedings against various manufacturers of Polyester Texturized Yarn, relying on SC decisions in Kayem Synthetics and S
...View More CESTAT Allahabad allows Honda’s appeal for apportionment of CENVAT Credit by holding that "...only such credit which was availed on input service used commonly in exempted service and dutiable g
...View More CESTAT Ahmedabad allows Assessee’s appeal classifying the transaction carried out by the Assessee to be sale and not a service by observing “….that the appellant is under obligation
...View More CESTAT Kolkata allows Tata Steel Ltd appeal against SCNs issued by Addl. Director General of DRI , holding that in view of SC judgment in Canon case, “the entire proceedings initiated by the Add
...View More CESTAT Bangalore upholds demand for service tax under OIDAR services upon Givaudan (India) Pvt. Ltd for receiving access to data warehouse systems, hardware and software facilities of their holding co
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