CESTAT Bangalore rules on Service Tax refund for export of services, clarifying input service nexus and relevant dates for claims.
CESTAT rules exporters are not liable for service tax on foreign bank charges deducted from export proceeds, citing previous judicial precedents.
CESTAT Chennai dismisses Customs’ appeal against Vasta Biotech, upholding prior ‘Martech DHA’ classification due to settled legal precedent and res judicata.
CESTAT Kolkata held that club not being an advertising agency, service tax cannot be levied for advertisement published in souvenir or any display carried out in club premises. Accordingly, service tax demand set aside.
ESTAT Chennai confirms penalties on importer and alleged mastermind for misdeclaration and undervaluation of glass chatons, dismissing cross-examination plea.
CESTAT Chennai dismisses Revenue appeal, affirming no redemption fine or penalty when prior Tribunal order set aside goods’ confiscation and penalty.
CESTAT Delhi rules license fee for brewery endorsement is deemed sale of rights, not taxable as immovable property rent, clarifying service tax scope.
CESTAT Delhi has quashed a service tax demand on Balajee Loha Ltd., ruling that weigh bridge facilities are not business support services and double taxation is impermissible.
CESTAT Chennai abates customs appeals for Chand Kavar Bhandari, citing appellant’s death and invoking the principle of ‘no taxation of the dead’ as per Supreme Court precedent.
CESTAT Kolkata held that recovery of cenvat credit alleging receipt of only paper invoice without actual receipt of inputs is not tenable due to incomplete investigation carried out on the part of the department. Also held that recovery is not sustainable since vendor is not made co-noticee.
