No Service Tax can be levied on take-away/parcel food from restaurants
The CESTAT, New Delhi in Haldiram Marketing Pvt. Ltd. v. Commissioner, Central Goods and Service Tax [Service Tax Appeal No. […]
CESTAT, Important Pronouncements
CESTAT
CESTAT, Important Pronouncements
Demand not sustainable when Service Tax is already paid prior to its levy
The CESTAT, Ahmedabad in Chiron Behring Vaccines Private Limited v. C.C.E. & S.T.-Surat-ii [Service Tax Appeal No. 403 of 2012
CESTAT, Important Pronouncements
Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess
The CESTAT, Ahmedabad in USV Private Limited v. Commissioner of Central Excise & ST, Daman [Final Order No. A/10198/2023 dated
CESTAT, Important Pronouncements
Procedural lapses cannot be ground for denying substantive benefits
The CESTAT, Kolkata in the matter of M/s. S. L. Polypack Private Limited v. Commissioner of CGST & CX, Howrah
CESTAT, Important Pronouncements
Assessment/ self-assessment could be altered only through appeal proceedings
The CESTAT, New Delhi in the matter of M/s. Holy Land Marketing Private Limited v. Commissioner of Customs, New Delhi
CESTAT, Important Pronouncements
Department cannot raise demand without examining the reversal of Cenvat credit and calculating proportional credit
The CESTAT, Ahmedabad in Sanofi India Limited v. C.C.E. & S.T.- SURAT-II [Excise Appeal No. 10583 of 2013 in Final
CESTAT, Important Pronouncements
No need to rely on website and Wikipedia for the meaning, when the test reports of the product by laboratories are available
The CESTAT, Ahmedabad in Pradipkumar P Patel v. C.C. – Ahmedabad [Customs Appeal No. 10047 of 2022 in Final Order
CESTAT, Important Pronouncements
Fees received by the cricket players from IPL team owners is not ‘Business Support Service’
The CESTAT, Ahmedabad in Yusuf khan M Pathan & Irfan Khan Pathan v. C.C.E. & S.T. [Final Order No. A/
CESTAT, Important Pronouncements
Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for “Installation of thermal insulation” under ‘Works Contract Service’
The CESTAT, Ahmedabad in Rudra Engineering v. C.C.E. & S.T.-Vadodara-I [Service Tax Appeal No.10535 of 2013 dated January 16, 2023]
CESTAT, Important Pronouncements
Security/ bank guarantee is necessary for the provisional release of the confiscated goods before adjudication
The CESTAT, New Delhi in the matter of M/s Classic Interiors v. Commissioner of Customs, New Delhi [Customs Appeal No.