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CENVAT Credit Refund Restored; Services Held Export, Not Intermediary: CESTAT Mumbai

Case Name : Wacker Chemie India Private Limited Vs Commissioner of Service Tax (CESTAT Mumbai)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Mumbai (703)
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Marketing Support Services Held Export, Service Tax Refund Restored: CESTAT Chandigarh

Case Name : Microsot Corporation (India) Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chandigarh)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Chandigarh (216)
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Software Support Services Qualify as Export, Service Tax Demand Set Aside: CESTAT Bangalore

Case Name : Witness Systems Software (India) Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Bangalore)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Bangalore (395)
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SEZ Service Tax Refund Rejection Set Aside as One-Year Limitation was Inapplicable: CESTAT Chandigarh

Case Name : Nokia Solutions And Networks India Private Limited Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Chandigarh (216)
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BPO Services to Overseas Client Are Exports, Not Intermediary Services: CESTAT Chandigarh

Case Name : Genpact Services LLC Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Chandigarh (216)
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Section 85(3A) Appeal Restored as “Month” Means Calendar Month: CESTAT Allahabad

Case Name : Pal Enterprises Vs Commissioner CGST (CESTAT Allahabad)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Allahabad (142)
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No Successor Liability Without Business Transfer; Service Tax Demand Set Aside: CESTAT Chennai

Case Name : Space Associates Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Chennai (935)
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VCES Declaration Cannot Be Reopened After Statutory Time Limit: CESTAT Chennai

Case Name : SSS Constructions Vs Commissioner of GST and Central Excise (CESTAT Chennai)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Chennai (935)
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No Service Tax on Electricity Charges Recovered from Tenants: CESTAT Chennai

Case Name : Valmet Technologies Engineering Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Chennai (935)
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CESTAT Allows CENVAT Credit on Leadership Fee; Composite Contract Cannot Be Artificially Split

Case Name : Larsen & Toubro Ltd Vs Pr. Commissioner of Central Tax (CESTAT Hyderabad)
Appeal Number and Date of Judgement/Order are available only for members.
Related Assessment Year :
Courts : All CESTAT (5307) CESTAT Hyderabad (199)
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