CESTAT Chennai held that refund is not hit by unjust enrichment as chartered accountant certificate duly furnished satisfying that the duty has not been passed on.
CESTAT Delhi held that service of collection of Toll (user) fee on behalf of National Highway Authority of India (NHAI) not covered under service tax for the period prior to introduction of negative list regime.
CESTAT Delhi held that one to one co-relation is not required for taking Cenvat credit under Rule 3 of CCR. Once credit have been rightly taken, there is no restriction in use of such credit for payment of either central excise duty or service tax or any other specified tax liability.
CESTAT Mumbai held that exemption from basic excise duty vis-à-vis discharge of automobile cess effaces coverage of rule 6 of CENVAT Credit Rules, 2004 (CCR, 2004).
CESTAT Kolkata held that imposition of penalty under section 112(a) & (b) of the Customs Act, 1962 on the basis of retracted statement and in absence of any independent corroborative evidence unsustainable in law.
CESTAT Bangalore held that as service actually falls under works contract service, then mere registration under construction of a new residential complex and payment of service tax thereon, wouldnt hold that services was rendered under construction of a new residential complex.
CESTAT Chennai held that as right to use the software was granted after 16/05/2008 the same is leviable to service tax under Information Technology Software Service.
CESTAT Delhi held that benefit of the exemption Notification No. 52-2003 is available subject to some conditions, the same is to be strictly interpreted.
HC Held that, FC collected by banks or NBFC on premature termination of loans cannot be subject to service tax under Banking & Other Financial Services
CESTAT Delhi held that once the services in question have already been settled to be the eligible input services, the Cenvat credit thereof cannot be denied to the assessee.
