CESTAT Rulings
CESTAT allows CENVAT credit on Overseas Mediclaim Insurance Policy taken for employees sent abroad for executing project undertaken by assessee providing Erection and Commissioning or Installation Ser
...View More CESTAT allows assessee’s appeal, quashes recovery of amount refunded erroneously to tyre manufacturer under proviso to Section 11(A)(4) of Central Excise Act; Accepts assessee’s plea that
...View More CESTAT sets aside demand of duty and imposition of penalty on 100% EOU, while extending benefit of depreciation on capital goods for determination of duty liability thereon for non-fulfilment of expor
...View More CESTAT allows CENVAT credit on work contract services pertaining to Repairs and Maintenance undertaken in factory and administrative building along with other fabrication and civil work, under Rule 2(
...View More CESTAT upholds charge of mis-declaration of consignment in terms of description, quantity and value while noting that goods in consignment under importation were not same as declared by assessee on Bi
...View More CESTAT quashes demand in respect of stationery items (i.e. forms), classifiable under Heading No. 4820.10 of Central Excise Tariff Act, 1985, supplied to assessee’s other establishments governed
...View More CESTAT allows CENVAT credit on structural steel items i.e. Ms angle, Ms channels, Ms joists, chequered plate, etc. used in fabrication of supporting structures of kiln, burning chamber, conveyor galle
...View More CESTAT holds that cost of transportation of pipes to customer’s site for erection and installation of lift irrigation systems is not includible in assessable value of pipes manufactured and remo
...View More CESTAT allows assessee’s appeal, extends CENVAT credit of ‘maintenance charge’ of industrial area under a lease deed entered with Madhya Pradesh Audogik Kendra Vikas Nigam; Perusing
...View More CESTAT upholds addition of royalty to the value of imported goods in terms of Rule 9 (1) (c) of Valuation Rules, 1988 / Rule 10(1)(c) of Valuation Rules 2007; Relies upon various Apex Court decisions
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