CESTAT Rulings
CESTAT Delhi holds that the “service of developing softwares/websites or consultancy on internet which require too much of human intervention” is not merely of accessing or retrieving onli
...View More CESTAT Kolkata quashes the demand of service tax under the category of ‘Commercial or Industrial Construction Service’ and allows assessee’s appeal by way of remand, upon noticing th
...View More CESTAT Allahabad waives penalty imposed on assessee (a petty contractor) u/s 80 of the Finance Act, 1944, highlighting errors by lower authorities that despite agreeing with assessee submission regard
...View More CESTAT Delhi holds that assessee can cross-utilised the CENVAT credit pertaining to the manufacturing activity for payment of service tax; Refers to Rule 3 of CCR, 2004, to clarify that “Once cr
...View More CESTAT Chandigarh quashes demand on OP Jindal Institute of Cancer and Research under the head ‘Business Support Services’ for sharing revenue with certain Diagnostic Service Providers (DSP
...View More CESTAT Delhi holds that income received as ‘license fee’ by assessee (Remfry & Sagar Consultants/R&S Consultants), fundamentally requiring the continuity of 173 years old practice,
...View More CESTAT Ahmedabad upholds the classification of 15 imported components used for manufacturing of ‘Main PCB of A.C.’ or ‘Remote Control’ under various heading of Chapter 85 such
...View More CESTAT Delhi allows assessee who is manufacturing soya nuts and wheat puff and supplying most of them for Integrated Child Development Scheme (ICDS), to avail SSI exemption under Notifications Nos. 17
...View More CESTAT Ahmedabad holds that service of clinical trial on drugs for the foreign service recipient is ‘export of service’ and not taxable, therefore, quashes demand; Assessee is engaged by v
...View More CESTAT, Mumbai allows CENVAT credit on cutting, labelling, relabeling, packaging, repackaging of Transmission belts, conveyor belt, trimming belt, construing the said activity as ‘manufacture&rs
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