Cestat judgments - Page 3

Cenvat Credit of ITC attributable to taxable output & use of Formula

Dell International Services India Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Bangalore)

The issue under consideration is whether ITC attributable to taxable output included in formula of determining ITC of exempted goods or services?...

Read More

No Service Tax on advanced fire-fighting training & elementary first aid course

Cochin Shipyard Ltd. Vs CCEx. & S.Tax (CESTAT Bangalore)

The issue under consideration is whether service tax is applicable on the fee income earned from the students under the category of “Commercial Training or Coaching Services”?...

Read More

No Service Tax on Loan Foreclosure charges collected by banks & NBFCs- CESTAT Larger Bench

Commissioner of Service Tax Vs Repco Home Finance Ltd. (CESTAT Chennai)

Foreclosure charges collected by the banks and non banking financial companies on premature termination of loans are not leviable to service tax under 'banking and other financial services' as defined under section 65 (12) of the Finance Act...

Read More

CESTAT warns Commissioner (A) of penal action for not respecting its decision

Park Nonwovens Pvt. Ltd. Vs CCE (CESTAT Chandigarh)

Commissioner (A) has not respected the order of this Tribunal required to be penalized. Therefore, the ld. Commissioner (A) is directed to take care in future to avoid any penal action from this Tribunal....

Read More

Benefit of SEZ unit can’t be denied merely because registered office is situated in DTA i.e. outside SEZ

M/s Adani Power Ltd. Vs Commissioner of Service Tax (CESTAT Ahmedabad)

whether the commissioner is correct in denying the benefit of SEZ unit on the basis that the registered office is situated in DTA i.e. outside the SEZ?...

Read More

Excise Duty Recovery for Shortage of goods in Absence of Evidences not valid

N R Sponge Private Limited Vs Commissioner Customs (CESTAT Delhi)

whether the Central Excise Officers are correct in levying duty on account of discrepancies in the records of the appellant and shortages in the stock of raw-material as well as finished goods?...

Read More

No Service Tax on construction of residential complex prior to 01.06.2010

Manjeera Constructions Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Hyderabad)

The issue under consideration is whether service tax will be levied on promoters/builders/developers prior to 01.06.2010 in respect of the construction of the residential complex?...

Read More

No service Tax on Down linking of Signals as same not falls under Definition of Broadcasting

Vedic Broadcasting Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

whether the charges paid for a service provided by Intelsat (situated outside India) to the Appellant covered under the head broadcasting service and tax in the hands of the Appellant under the reverse charge mechanism?...

Read More

No Service on Transfer of goods by hiring vessel

Universal Dredging and Reclamation Corporation Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Chennai)

The issue under consideration is whether the transfer of goods is by way of hiring the charter vessel is taxable under  Service Tax as declared service?...

Read More

No ST on brokerage from overseas reinsurance even if amount received in Rupees

Bharat Re-insurance Brokers Pvt. Ltd Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Hyderabad)

The issue under consideration is whether the contention if the appellant is correct that they are not liable to pay service tax on brokerage received from overseas reinsurance on the ground that the service falls under the category of export of service?...

Read More

Browse All Categories

CA, CS, CMA (4,922)
Company Law (6,533)
Custom Duty (7,943)
DGFT (4,309)
Excise Duty (4,389)
Fema / RBI (4,348)
Finance (4,601)
Income Tax (34,328)
SEBI (3,656)
Service Tax (3,586)

Search Posts by Date

September 2020
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930