CESTAT Rulings
CESTAT Bangalore allows CENVAT credit on the various input services used in providing ‘Renting of Immovable Property Services’ observing that “credit on this account is to be ad
...View More CESTAT Chandigarh holds that registration of premises with the service tax authorities is not a pre-condition for availment of CENVAT credit and consequently the refund of unutilized credit; Quashing
...View More CESTAT Bangalore quashes service tax demand along with interest and penalty on marketing activities carried out by Sun Microsystem (assessee) in India for Sun Singapore; Noting the similarity of issue
...View More CESTAT, New Delhi quashes order imposing demand for non-payment of service tax on mark-up in freight income (ocean freight) and, under the category of business support services on the amount of custom
...View More In a reference from division bench, CESTAT Mumbai (Larger Bench) clarifies on the scope of taxable service delivered from India to recipient outside India and used outside India under the Export of Se
...View More CESTAT Ahmedabad sets-aside service tax demand under ‘franchisee service’ by holding that “no representational right” has been created in favour of distributors by enterin
...View More CESTAT, Chennai quashes the demand for service tax on the monies received through encashment of performance Guarantee/Bank Guarantee and that collected/retained as liquidated damages for non-performan
...View More CESTAT, Bangalore rejects IBM India’s appeal seeking reassessment of imported goods post clearance for home consumption, holds that invoice produced by the Assessee at the time of import had no
...View More CESTAT Chandigarh allows Hero Motorcorp (assessee) to take CENVAT credit on Mirror Assembly (left & right) and Sari Guard sold alongwith the Motor Cycle; Holds that these two items fall under the
...View More CESTAT Chennai upholds order passed by Commissioner (A) extending concessional rate of CVD on ‘external hard disk drives’ (HDD) as per Sl. No. 255 o
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