CESTAT Rulings
CESTAT Mumbai, in appeal by a Realtor (Kanakia Spaces/Assessee) allows refund of service tax paid on cancelled bookings while categorically holding that “credit/refund of the excess service
...View More CESTAT, Ahmedabad holds that freight charges for delivery at customer's place is not includible in transaction value of excisable goods cleared on FOR basis where transportation charges collected from
...View More Chennai CESTAT holds that data retrieved from electronic items like pen drive and laptop (seized earlier during investigation proceedings against another company) as ‘not admissible’ due t
...View More CESTAT Mumbai, allows appeal filed by Goldman Sachs Securities (assessee) while ruling that ‘non-binding investment advisory services’ provided by the assessee to overseas clients qualifie
...View More CESTAT, Kolkata rules that services as a co-loader rendered to Blue Dart Express Ltd. in the nature of ‘courier agency service’, is not liable to service tax under ‘Business Support
...View More CESTAT Bangalore sets-aside the addition of royalty and cost of advertisement incurred by Assessee (sole distributor for Jockey & Speedo in India) to the transaction value of imported finished goo
...View More CESTAT Delhi allows appeal of Times Content Limited [Times of India (TOI) Group Company, now merged with associated company called Times Internet Ltd.], refund of pre-GST regime CENVAT credit with int
...View More CESTAT, Mumbai (Larger Bench) answers reference in favour of Tata Teleservices (Assessee), allows CENVAT Credit of service tax paid on premium for procuring insurance services for (i) employees and (i
...View More CESTAT Bangalore holds that, collection of electricity and water charges by Assessee from lessee/tenants is not leviable to service tax under ‘Business Support Service’ (BSS); Assessee own
...View More CESTAT Delhi dismisses Revenue’s appeal against non-imposition of redemption fine on Aviation Turbine Fuel (ATF) lying in fuel tank of aircraft which landed in India from abroad and was flying t
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