CESTAT Rulings
CESTAT Delhi dismisses Revenue’s appeal against order of Commissioner that allowed assessee to take CENVAT credit on Sugar cess by placing reliance on Karnataka HC verdict in Renuka Sugar, rejec
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CESTAT Chennai's (Third Member), sets-aside the service tax demand under Business Auxiliary Service (BAS) on incentives/discounts received by assessee (an IATA Agent) for buying and selling cargo
...View More CESTAT Bangalore extends benefit of exemption of Notification No. 153/1994 on imported aircraft parts meant for repair/overhaul of aircraft engines received from abroad by clearing them under ex-bond
...View More CESTAT Delhi rules that the difference in figures reflected in ST-3 returns filed by the Assessee and Form 26AS filed under Income Tax Act cannot be the basis for raising service tax demand without ex
...View More CESTAT Delhi rules that fee paid by India Yamaha Motor (assessee) to its parent entity in Japan in lieu of ‘corporate guarantee’ given by later would not be taxable under ‘Bank
...View More CESTAT Delhi upholds service tax demand against Assessee on commission received for advisory provided to Adarsh Adarsh Credit Cooperative Society Ltd. (ACCSL),a defunct ponzi scheme,&nb
...View More CESTAT Mumbai quashes excise-duty liability on trade discount offered by Mahanagar Gas Ltd. [MGL/assessee] to Brihanmumbai Electric Supply and Transport (BEST), a bulk buyer of Compressed Natural Gas
...View More CESTAT, Delhi sets-aside order denying refund of service tax paid on “works contract services” provided by the Assessee to Govt. local or Govt. authority under contract/agreement, which se
...View More CESTAT Chennai holds that Revenue cannot re-determine MRP of laptops imported by Acer India (assessee) for supplying to Electronics Corporation of Tamil Nadu Limited (ELCOT) for free distribution to s
...View More CESTAT Ahmedabad holds that mere repacking of unmanufactured, and unprocessed tobacco without lime tube under a brand name (Suresh Tamakhu in this case) does not amount to ‘manuf
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