CESTAT Rulings
CESTAT holds that CENVAT credit is not reversible under Rule 3(5B) of CENVAT Credit Rules (CCR) in respect of inputs shown as scrap of lesser value, but not cleared from factory; Rejects Revenue conte
...View More CESTAT disallows CENVAT credit of tax paid on outward freight not forming part of ‘assessable value’ of manufactured goods; According to CESTAT, accepting assessee’s contention that
...View More CESTAT affirms taxation of catering services provided by assessee, a registered cooperative society, from the premises of L&T to its employees u/s 65(105)(zzt) of Finance Act; Notes that L&T h
...View More CESTAT Larger Bench considers the dispute of classifying activities of coal handlers and packers under “cargo handling services” category, pursuant to remand by SC; Finds that in case of c
...View More CESTAT extends customs duty exemption to ‘timing belt’ as part of ‘Draw Texturizing Machine’, irrespective of its classification under Chapter Heading 40 or 84 of Customs Tarif
...View More CESTAT extends exemption on boilers manufactured and cleared in CKD/SKD condition under Notification No. 3/2001-CE; Also allows CENVAT credit on inputs used in manufacture of exempted boilers, includi
...View More No service tax payable on receipt of royalty towards permitting use of unregistered technical know-how and documentation for production & marketing of goods, u/s 65(105)(zzr) of Finance Act; Said
...View More CESTAT rules that laying of pipelines for lift irrigation system would fall under “Commercial or Industrial Construction Service” category prior to June 2007, not taxable as “Erectio
...View More CESTAT allows refund of service tax paid erroneously on construction of coal berth jetty to the extent same was rejected invoking unjust enrichment principle on account of capitalization; Rejects Comm
...View More CESTAT upholds confiscation and redemption fine for non-fulfilment of post importation conditions in respect of medical equipment imported under claim of exemption under Notification 64/88-Cus; Reject
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