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CESTAT Remands Micro Focus Software’s Service Tax Refund Case for Fresh Consideration

The Bangalore bench of CESTAT has remanded Micro Focus Software India Pvt. Ltd.’s service tax refund case back to the Commissioner (Appeals) for fresh adjudication. The tribunal found the appellate authority erroneously considered an unrelated master service agreement while rejecting the company’s cenvat credit refund claims for exported IT services. [...]

CESTAT Remands Service Tax Case on GTA Exemption for Single Consignee

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has remanded a service tax dispute involving Precttech Enclosures Systems Pvt. Ltd., directing re-examination of exemption eligibility under Notification No. 34/2004-ST. The case centered on whether freight charges of ₹1,000 per trip for a single consignee (M/s Delta Power Solutions) within a 2-3 [...]