CESTAT Rulings
CESTAT upholds levy of duty along with interest, where premises leased along with goods procured/imported duty-free, by a STP unit under 100% EOU scheme, to other STP unit on inter-unit transfer (IUT)
...View More CESTAT holds that for the purpose of determining assessable value of goods imported on High Sea Sale basis, actual High Sea Sales commission is to be included in CIF value of imported goods and inclus
...View More CESTAT allows assessee’s appeal, rejects denial of exemption to small-scale unit under various Notifications issued from time to time, where brand name affixed merely on ‘sale documents&rs
...View More No excise duty payable on process of garnetting / carding synthetic filament / fibre waste, as same does not amount to “manufacture”; Rejects Revenue’s reliance on Chapter Note 3 of
...View More Rent received by paint manufacturer from leasing of Computer Colour Display Machines to dealers not taxable as “Banking and other Financial Services” (BoFS) u/s 65(12) r/w Section 65(105)(
...View More CESTAT disallows benefit of exemption under Notification No. 214/86-CE to sub-assemblies manufactured on job-work, which are further used for exempted tractors; Rejects assessee’s contention tha
...View More CESTAT quashes show cause notice demanding service tax under ‘Franchise services’ category in respect of income earned from ‘joining & business fee’ and ‘business ren
...View More CESTAT dismisses Revenue appeal, upholds Commissioner (Appeals) findings that opinion of Mechanical Chartered Engineer is not a reliable evidence to reduce value of exports; Accepts assessee’s c
...View More CESTAT grants refund of excess service tax paid by assessee to GAIL towards transportation of natural gas, pursuant to revision of such charges by Central Govt.; Holds that refund application filed by
...View More Data projectors having HDMI / S-Video / Audio Video ports classifiable as “Projectors of a kind solely or principally used in an automatic data processing system of Heading 8471”; Allows c
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