The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the denial of CENVAT Credit of excise duty cannot be made even if the input services are not mentioned in

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on the job of manufacturing Plastic Jars, Containers in factory of service recipient as it is

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on management, maintenance, and repair services on the grounds of limitation.  Orient Flight School, the appellant assessee

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the subsidy received from sale of mobile handsets purchased from independent vendors is business auxiliary services (BAS), chargeable to

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has ruled that no service tax can be imposed on "incentives". The bench comprising Binu Tamta ( Judicial Member ) and

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the CENVAT credit of excise duty demand which taken on the capital goods on the ground of absence of sufficient evidence. 

The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) held that if a tax is paid along with interest before the issuance of show-cause notice, then, in that case, show-cause notice shall not be issued.

The Custom, Excise, Service Tax Appellate Tribunal (CESTAT), while quashing all the impugned order issued by the lower authority held that Directorate General of Valuation (DGOV) cannot override the provisions of Valuation Rules. The tribunal

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, allowed the CENVAT credit of service tax paid on corporate memberships of clubs. The appellants, M/s Emco Ltd, were manufacturer of transformers and are availing

The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that demand for excess CENVAT credit can't be based on third party's statement. Shri S P Siddhanta appeared for the

The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to the Pathanjali trust by directing the original authority to re-compute the service tax demand for the period from 01.10.2006

The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Mumbai bench has held that duty paid on transformer received from the customer allowed as CENVAT credit under rule 16. The Appellant, M/s. Crompton

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) deleteD addition to trading turnover, of the value of goods deemed to be supplied in the execution of works contract as it was

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no mandate under Rule 5 of Cenvat Credit Rules, 2004 (CCR) that registration should be condition for refund

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that ‘job-worker’ was nothing but a manufacturer who did not have an obligation to discharge excise duty liability under Central Excise Act, 1944.