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Cenvat credit eligible on tower, tower material & pre-fabricated buildings/shelters

Case Name : Vodafone Mobile Services Limited Vs Commissioner of Central Excise (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 50961 of 2017
Date of Judgement/Order : 23/09/2022
Related Assessment Year :
Courts : All CESTAT (2252) CESTAT Delhi (691)

No Unjust Enrichment when Service Tax Refund Claim was Time Barred

Case Name : Krishna Construction Co. Vs Commissioner of Central Goods And Service Tax (CESTAT Allahabad)
Appeal Number : Service Tax Appeal No. 70697 of 2019
Date of Judgement/Order : 17/08/2022
Related Assessment Year :
Courts : All CESTAT (2252) CESTAT Allahabad (37)

Service tax demand Notice on Legal Services by Senior Advocate set aside

Case Name : Madhu Sudan Mittal Vs Union of India (Jharkhand High Court)
Appeal Number : W.P.(T) No. 4448 of 2021
Date of Judgement/Order : 15/09/2022
Related Assessment Year :
Courts : All High Courts (10188) Jharkhand High Court (96)

Taxable services rendered for transmission of electricity are exempt

Case Name : KEC International Ltd Vs Commissioner of CGST (CESTAT Chandigarh)
Appeal Number : Service Tax Appeal No. 57583 of 2013
Date of Judgement/Order : 23/08/2022
Related Assessment Year : 2011-12
Courts : All CESTAT (2252) CESTAT Chandigarh (42)

SVLDRS Scheme describes total amount of duty as outstanding duty alone

Case Name : B-Earth & Spire (India) Pvt. Ltd. Vs Union of India (Delhi High Court)
Appeal Number : W.P.(C) 2760/2020 & CM No.41060/202
Date of Judgement/Order : 06/07/2022
Related Assessment Year :
Courts : All High Courts (10188) Delhi High Court (2373)

Service tax not leviable when exclusive license to use trademark is granted

Case Name : Commissioner of Service Tax Vs Future Brands (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 53304 of 2015
Date of Judgement/Order : 08/09/2022
Related Assessment Year :
Courts : All CESTAT (2252) CESTAT Delhi (691)

Applicant subjected to enqiry/ investigation/ audit not eligible under SVDRS scheme

Case Name : Malik Builders Vs Union of India  (Rajasthan High Court)
Appeal Number : D.B. Civil Writ Petition No. 7527/2021
Date of Judgement/Order : 30/08/2022
Related Assessment Year :
Courts : All High Courts (10188) Rajasthan High Court (299)

Registration of premises not prerequisite for claiming refund u/r 5 of CCR, 2004

Case Name : Selling Simplified India Private Limited Vs Commissioner of CGST (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 51165 of 2022 [SM]
Date of Judgement/Order : 09/09/2022
Related Assessment Year :
Courts : All CESTAT (2252) CESTAT Delhi (691)

SCN cannot be issued Notice under Proviso to Section 73(1) of Finance Act if no Suppression of Facts

Case Name : Haridwar Roorkee Development Authority Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 51464 of 2019 [DB]
Date of Judgement/Order : 05/08/2022
Related Assessment Year :
Courts : All CESTAT (2252) CESTAT Delhi (691)

An activity between only 2 parties cannot be treated as intermediary service

Case Name : BlackRock Services India Private Limited Vs Commissioner of CGST (CESTAT Chandigarh)
Appeal Number : Service Tax Appeal No. 61877 of 2018
Date of Judgement/Order : 08/08/2022
Related Assessment Year :
Courts : All CESTAT (2252) CESTAT Chandigarh (42)