CESTAT Rulings
CESTAT quashes demand in terms of Rule 6(3)(i) of CENVAT Credit Rules, 2004 (CCR) and erstwhile Rule 6(3)(a) of CCR r/w Section 11A of Central Excise Act, 1944 (Act) on sale of by-products (i.e. bagas
...View More CESTAT holds that tractor cess is not leviable on parts and component of tractor cleared by assessee, in terms of Notification dated September 6, 1985 issued by Department of Heavy Industries, New Del
...View More CESTAT holds that providing space along with amenities to Government Department for setting up of media centre for dissemination of sports news and telecasting sports events of Commonwealth Games, 201
...View More CESTAT allows assessee’s appeal, sets aside rejection of declared ‘transaction value’ in respect of goods imported from group companies where Special Valuation Branch (SVB) of Custom
...View More CESTAT holds that a turnkey contract for underground metro rail construction between ISBT Station and Central Secretariat in New Delhi, is classifiable under “Work Contract Service” fallin
...View More CESTAT upholds enhancement of import value of ‘cooling pads’ declared in Bill of Entry where prices of contemporary import were much higher than the price declared by the assessee (importe
...View More CESTAT holds assessee, a depot of manufacturer, liable to deposit with Central Govt., the amount collected in name of ‘Central Excise Duty’ in excess of duty paid at time of clearance of g
...View More CESTAT allows assessee’s appeal, holds that commission received by assessee as percentage of purchase for acting as purchase agents for foreign principal amounts to receipt in convertible foreig
...View More CESTAT upholds order rejecting assessee’s request for cross examination of witnesses absence adjudication of Show Cause Notice (SCN) issued by Department based on documents recovered during inve
...View More CESTAT holds that activity of supply of Aircraft/Helicopter on chartered basis is taxable as 'supply of tangible goods for use' (SOTG) service u/s 65(zzzzj) of Finance Act, 1994, relies upon ratio of
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