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Services received from IFC & ADB not, prima facie, liable to service tax

Case Name : Coastal Gujarat Power Ltd. Vs Commissioner of Service Tax, Mumbai (CESTAT Mumbai)
Appeal Number : Stay Order No. S/701/2012-WZB/C-I(CSTB)
Date of Judgement/Order : 07/05/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)

No power to Single member bench to hear appeal in matter involving classification of services for levy of service tax

Case Name : Career Infosystems Ltd. Vs Commissioner of Central Excise, Jaipur-I (CESTAT Delhi)
Appeal Number : Appeal No. ST/522/2008-CU (DB)
Date of Judgement/Order : 14/01/2013
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)

Services for installation of storage tank outside factory are input services

Case Name : M/s. Deepak Fertilizers and Petrochemicals Corporation Ltd. Vs The Commissioner of Central Excise (Bombay High Court)
Appeal Number : Central Excise Appeal No. 11 of 2013
Date of Judgement/Order : 06/03/2013
Related Assessment Year :
Courts : All High Courts (13929) Bombay High Court (1879)
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Transport of staff from city to factory located in a far-off village is eligible input service

Case Name : Commissioner of Central Excise Vs Schatt Glass India (P.) Ltd. (CESTAT Ahmedabad)
Appeal Number : Order No. A/1544 TO 1547/WZB/AHD/2012
Date of Judgement/Order : 22/10/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)

Prima facie, trademarks registered outside India are also covered under charge of service tax

Case Name : Areva T & D (India) Ltd. Vs Commissioner of Central Excise, LTU, Chennai (CEATAT Chennai)
Appeal Number : Application No. ST/STAY/ 385 of 2011
Date of Judgement/Order : 07/08/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)
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Hiring of aircrafts by cargo companies prima facie is not ‘Supply of Tangible Goods for Use’ services

Case Name : Blue Dart Aviation Ltd. Vs Commissioner of Service Tax, Chennai (CESTAT Chennai)
Appeal Number : Stay Order No. 281 of 2012
Date of Judgement/Order : 04/05/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Chennai (646)

Services in relation to harvesting and transportation of Agricultural Produce are exempt from ST

Case Name : Shri Dnyaneshwar Trust Vs Commissioner of Central Excise, Mumbai (CESTAT Mumbai)
Appeal Number : Order No. A/652/2012/CSTB/C-I
Date of Judgement/Order : 03/10/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)

Consideration received for assignment of toll collection rights, prima facie, amounts to franchise service

Case Name : Navayuga Engineering Co. Ltd. Vs Commissioner of Central Excise & Customs, Visakhapatnam (CESTAT Bangalore)
Appeal Number : Stay Order No. 1195 OF 2012
Date of Judgement/Order : 11/07/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Bangalore (304)

‘Air travel agents’ services for business purpose are input services

Case Name : EMCON Technologies India (P.) Ltd. Vs Commissioner of Central Excise (CESTAT Bangalore)
Appeal Number : Final Order No. 716 of 2012
Date of Judgement/Order : 16/11/2012
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Bangalore (304)

No reversal of cenvat credit if credit of the same is not been availed by Assessee

Case Name : Saurabh Organics (P.) Ltd. Vs Commissioner of Central Excise, Thane (CESTAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Mumbai (507)

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