CESTAT Chandigarh ruled that Punjab Cricket Association was not liable for service tax on a tournament subsidy received from Procam International. The Tribunal held the payment related to sponsorship services, where tax liability rests with the recipient. The service tax demand was set aside.
CESTAT rules Semi Conductor Laboratory (SCL) is not a business entity, exempting it from service tax on CISF security. Strategic R&D lacks commercial motive.
CESTAT Chandigarh exempts Sunrise Immigration from service tax on referral services, ruling they qualify as export of service and the appellant is not an intermediary.
CESTAT rules that the 60% abatement on restaurant services must be excluded when calculating the small-scale industry exemption limit, reversing a tax demand.
CESTAT Chandigarh held that CENVAT Credit of input services i.e. insurance and authorized service station cannot be denied as services are availed before 01.04.2011 and used for furtherance of business.
CESTAT Chandigarh overturns public bonded warehouse license cancellation for wine stock discrepancies, deeming it too harsh while upholding a Rs. 4 lakh penalty.
CESTAT Chandigarh rules imported goods’ value cannot be solely enhanced based on DRI alerts. It also confirms CVD exemption for polyester fabric, citing Supreme Court rulings.
CESTAT Chandigarh held that once Cenvat Credit is availed the same cannot be disallowed later as it was held that processing of uncoated paper didn’t amount to manufacture. Accordingly, appeal is allowed.
CESTAT Chandigarh sets aside customs duty demand and penalties against JSW Vallabh Tinplate, citing natural justice violation and non-supply of relied-upon documents. Case remanded for fresh adjudication.
CESTAT Chandigarh reduces redemption fine to 10% of re-determined value for imported used copiers, upholding lower penalty based on precedent.
