Case Law Details
Case Name : Crest Speciality Resins Pvt Ltd Vs C.C.E. & C.-Anand (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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Crest Speciality Resins Pvt Ltd Vs C.C.E. & C.-Anand (CESTAT Ahmedabad)
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in the case of Crest Speciality Resins Pvt Ltd Vs C.C.E. & C. – Anand (CESTAT Ahmedabad) has delivered a significant ruling, stating that no service tax is applicable on fees and royalty for Intellectual Property Rights (IPR) not registered in India and owned by a foreign company.
Background: Crest Speciality Resins Pvt Ltd,
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