CESTAT Rulings
CESTAT Chennai rules that holder of ‘General Power of Attorney’ (GPoA) from several land-owners, acting as middleman/agent in purchase and sale of immovable property fo
...View More CESTAT, Mumbai quashes demand for recovery of inadmissible CENVAT credit on various inputs like steel, cement, and other materials used in construction services, and holds that the entire credit avail
...View More CESTAT Chennai finds that ‘bill discounting facility’ availed by Body Corporate/Limited Company for prompt payment is taxable as ‘banking and other financial services&
...View More CESTAT Chandigarh holds that weighment done by Food Corporation of India to ensure the declared quantity of grains supplied by agencies cannot be said to be a service, leave alone Business Auxiliary S
...View More CESTAT, Chandigarh upholds order imposing service tax on charges collected by the Assessee (a Service Station of Bajaj Auto) from all customers who purchased Bajaj Products under a scheme launched by
...View More CESTAT Chandigarh allows Hero Motocorp (assessee) to take CENVAT credit on ‘helmet locks’ supplied along with Motorcycles; Rules that ‘helmet locks’ required to be supplied wit
...View More CESTAT Ahmedabad upholds dropping of demand against Ultratech Cement Ltd (assessee) on clearance of cement from factory to SEZ developers without payment of excise duty under bond/LUT;
...View More CESTAT Delhi sets aside confiscation of shawls on finding that “prosecution is nothing but an outcome of presumption and surmises.” and holds reports as ‘insufficient’ to arriv
...View More CESTAT Ahmedabad rules that no service tax on handling and forwarding charges can be demanded when there is sale of goods and VAT is paid on said charges by automobi
...View More CESTAT Ahmedabad rules that excess excise duty paid on quantity discount extended from depot is “clearly refundable” where “no discount was involved&rdq
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