Pre-fabricated shelters, tower, tower material are eligible for CENVAT Credit
The CESTAT, Chandigarh in Tower Vision India Private Limited v. Commissioner of Service Tax-Delhi [Service Tax Appeal No. 55227 of […]
CESTAT, Important Pronouncements
CESTAT
CESTAT, Important Pronouncements
Marketing and support services provided in India on direction of the foreign Company is export of service
The CESTAT, Bangalore in M/s. Sun Microsystems (I) Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, LTU [Service
CESTAT, Important Pronouncements, Service Tax 2023
Service Tax is not leviable on School buses as they are not categorised under the definition of ‘Cab’
The CESTAT, Ahmedabad in Akshar Travels v. C.C.E. & S.T.-Daman [Service Tax Appeal No. 263 of 2012-DB dated August 17,
CESTAT, Important Pronouncements
Gaming laptops are “Automatic data Processing Machines” and not “Video Game Console”
The CESTAT, Chennai in M/s. Asus India Private Limited v. Commissioner of Customs [Customs Appeal No. 42563 of 2018 dated
CESTAT, Important Pronouncements
No penalty if all taxes are paid before issuance of SCN
The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise [Service
CESTAT, Important Pronouncements
Transportation charges up to buyer’s premise, if included in agreed price, count towards assessable value
The CESTAT, Kolkata, in M/s Satya Megha Ispat Pvt. Ltd. v. Commissioner of Central Excise [Excise Appeal No. 71484 of
CESTAT, Important Pronouncements
Bar of limitation applies on demand based on same kind for which notices already issued earlier
The CESTAT, Ahmedabad in C C Chokshi & Co. v. C.S.T., Service Tax, Ahmedabad [Service Tax Appeal No. 10024/2014- DB
CESTAT, Important Pronouncements
Minor mismatch due to adoption of standard method, not a mis-declaration
The CESTAT, Ahmedabad in Kalpataru Transmission Ltd. v. C.C. Mundra [Customs Appeal No. 10674/2015-SM dated July 28, 2023] held that
CESTAT, Important Pronouncements
Mere difference in figures in Balance sheet and ER-1 return is not sustainable cause to impose duty
The CESTAT, Kolkata in M/s. Pratap Polysacks Ltd. v. Commissioner of Central Excise, Haldia [Excise Appeal No.175 of 2011 dated
CESTAT, Important Pronouncements
Service tax not leviable on penal interest and bounce charges
The CESTAT, Mumbai, in M/s Bajaj Finance Ltd. v Commissioner of Central Excise and GST [Service Tax Appeal No. 90043