CESTAT Delhi held SEZ Act Section 26 overrides service tax notification conditions, allowing refund on services used for authorised SEZ operations.
CESTAT Delhi held that the SEZ Act grants a statutory exemption overriding conditions in service tax notifications. It allowed the refund claims but denied interest on delayed refunds.
CESTAT Delhi allowed refund of pre-deposit, holding payment under a wrong Service Tax registration is a rectifiable defect and cannot defeat a valid refund.
CESTAT Delhi held liquidated damages and late delivery charges are not consideration for a declared service under Section 66E(e) of the Finance Act, 1994.
CESTAT held roads inside Krishi Upaj Mandi qualify for service tax exemption as they are meant for use by farmers, traders and the general public.
CESTAT ruled that wrongly availed CENVAT credit could not discharge June 2017 excise liability and sustained duty recovery with interest.
CESTAT Delhi held that penalties, liquidated damages and forfeiture of deposits recovered for contractual breaches are not consideration for a declared service under Section 66E(e). The service tax demand, interest and penalty were set aside.
CESTAT held SVLDRS benefits lapsed as payment was made after the extended deadline. Service tax and interest were upheld, but penalty was deleted.
CESTAT ruled coaching in astronomy does not fall within recreational activities relating to arts, culture or sports under Notification 25/2012-ST.
CESTAT held that customs value cannot be re-determined under Rule 8 without first exhausting Rules 5 to 7A, resulting in most duty demands being set aside.
