CESTAT Rulings
CESTAT Chennai (Larger Bench) in deciding whether a refund order passed u/s 142 (3) of the CGST Act would be appealable before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), answers
...View More CESTAT Mumbai dismisses the appeal of Revenue for lacking in merit that assails the eligibility of Reliance Industries to take CENVAT credit on tax paid towards utilization of ‘goods transport a
...View More CESTAT Ahmedabad holds that activity of X-ray of pipeline qualifies as ‘works contract service’ on finding that it is provided along with material i.e. Xray films, while drawing parallels
...View More CESTAT, New Delhi interprets the term ‘consideration’, holds that “no show charges” i.e. forfeiture of the amount received by a hotel from a customer on cancellation of the boo
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CESTAT Chennai sets-aside demand of service tax on fees collected by assessee (Indian Lab) for biometric registration of candidates seeking employment in Malaysia and uploading
...View More CESTAT Chennai dismisses the demand of service tax on IIT, Madras [Centre for Industrial Consultancy and Sponsored Research or ICSR] under the head of ‘Scientific and Technical Consultancy&rsquo
...View More CESTAT Chandigarh extends benefit of duty exemption to ‘new unit’ of assessee for manufacturing V.P. Rings while observing that there is no condition in Notification restricting benefit to
...View More CESTAT Chandigarh sets-aside the order holding job-worker’s activity of inserting 100 gm toothpaste and one toothbrush in the slots of Colgate’s combo-promo pack wherein one tube of 200 mg
...View More CESTAT Kolkata allows CENVAT-credit on Carbon Electrode Paste, Tamping Carbon Paste, Whytheat-A, and Castable Refractory, utilized as "damping/patching material" in the blast furnace as
...View More CESTAT Chennai delivers a split ruling on the issue of levy of service tax on the extent of expat-employees salary directly paid by Nissan India and not reimbursed to foreign company [Nissan, Japan(NJ
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