CESTAT Rulings
CESTAT Ahmedabad rules that CENVAT credit is available in respect of inputs and packing material used in manufacture of medicament which is used for testing/quality purpose and destroyed thereafter; D
...View More CESTAT, Hyderabad holds that Assessee is not liable to pay Service tax during the relevant period i.e. from April 2005 to March 2007, follows the decision of the Hon’ble Supreme Court in CCE vs.
...View More CESTAT (Larger Bench) allows Reliance Industries (Assessee) to avail CENVAT credit of the service tax paid on insurance premium for availing mediclaim facility for employees who opted for ‘Volun
...View More CESTAT, Mumbai while presiding over dispute over classification pertaining to vessels declared as ‘Excursion Boat’ reiterates that, declared classification prevails by default and “d
...View More CESTAT, Ahmedabad holds that the provisions of Section 11B of the Central Excise Act would not govern the grant of refund claims arising on account of finalization of provisional assessment under Rule
...View More CESTAT Kolkata, on remand by Meghalaya HC, reverses its earlier order to restore the penalty imposed by the original order on the assessee for incorrectly valuing its final products cleared to r
...View More CESTAT, New Delhi rules that collection of ‘User Fee’/‘Toll’ on National Highways by Assessee cannot be categorised as an activity of providing ‘Business Auxillary servic
...View More CESTAT Ahmedabad allows credit to Reliance Industries on Erection, Commission, Installation Services (ECIS) and Works Contract Service (WCS) availed from various contractors/service providers for mode
...View More CESTAT Kolkata rules that the demand of duty in respect of cigarettes cleared for testing purposes for the period March 1, 1983 to December 27, 1990 is sustainable “only in respect of normal per
...View More CESTAT Delhi holds that Chairman, CEO & MD (Pawan Munjal) of Hero MotoCorp Ltd. (HMC) is not a “beneficial owner” of seized foreign currency, absolves him of penalt
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