CESTAT Rulings
CESTAT Chandigarh grants refund to Microsoft- India (Asessee) classifying market support services provided to Microsoft-Singapore as ‘export of services’ as per the definition; Observes sa
...View More CESTAT Delhi dismisses Assessee’s appeal challenging the classification of amino acids, whey-protein under CTI 2106 90 90 with the heading ‘protein concentrates and textured protein substa
...View More CESTAT Mumbai quashes the excise duty demand on Mahanagr Gas Ltd (assessee) by inclusion of ‘Trade discounts’ received from bulk purchasers in the transaction value as additional considera
...View More CESTAT Kolkata quashes demand in the extended period w.r.t running of Amusement Park finding no willful suppression of facts to evade tax, as there was no allegation that the assessee collected servic
...View More CESTAT Kolkata rules that the processes of sizing and packaging of products like Ferro Manganese, FerroSilicoManganese, Hydrochlorofluorocarbons (FeMn/Fe-Si-Mn/HCFC) amount to ‘manufacture&rsquo
...View More CESTAT Bangalore drops demand of Service tax on physical and downloaded software imported and sold by Tally-India (Assessee), as the software satisfies all the attributes of being classified as &lsquo
...View More CESTAT Mumbai allows HDFC Bank’s appeal, ruling that insurance premium paid to Deposit Insurance Credit Guarantee Corporation [DICGC] and commission/brokerage paid to brokers for underwriting Go
...View More CESTAT Kolkata quashes the demand for service tax on the inclusion of free supplied materials in the assessable value, observing that since the works contract and invoices were raised before July 7, 2
...View More CESTAT Ahmedabad rejects Revenue’s classification of Assessee’s imported ‘calcite powder’ as ‘calcium carbonate’ under CTH 28365000, noting that the classification
...View More CESTAT Ahmedabad rules that service tax cannot be recovered twice on the same service upon which the service provider has already discharged the tax, even when the same was statutorily due from the se
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