CESTAT Rulings
CESTAT dismisses Revenue appeal, directs refund / rebate of service tax collected on rent towards Duty Free Shops (DFS) located in departure lounge of International airports; Referring to SC ruling in
...View More CESTAT quashes tax recovery proceedings against EOU-assessee in respect of raw materials acquired duty-free under Notification No. 52/2003-Cus r/w Notification No. 22/2003-CE, and subsequently destroy
...View More CESTAT invokes revenue neutrality principle to quash service tax demand on commitment fees, royalty fees, reservation fees and advertising fees paid by assessee to Park Global Holdings Inc., USA again
...View More CESTAT holds that stainless steel drums used to import goods do not qualify as ‘packaging material’, thus not eligible for exemption under Notification No. 184/76-Cus; Observes that intent
...View More CESTAT allows CENVAT credit of duty paid biscuits brought in packed condition and cleared for exports after stuffing them in container, in terms of Rule 16(1) and (2) of Central Excise Rules, 20
...View More CESTAT upholds exemption in respect of paper manufactured by a 'mill producing newsprint' and sold to customers engaged in publication of monthly / fortnightly journals and educational textbooks; Reje
...View More CESTAT Larger Bench explains the law relating to references to Larger Bench, rule of judicial discipline, precedents and doctrine of ‘stare decisis’, while delving upon whether decision in
...View More CESTAT holds that where manufacturer avails CENVAT credit of Countervailing Duty (CVD) paid during clearance of imported inputs, same cannot be included in assessable value of manufactured final produ
...View More CESTAT holds that bullet proofing of Mahindra & Mahindra vehicles on job-work basis does not amount to “manufacture” absent emergence of new product having new name, character and use;
...View More CESTAT quashes Rs. 6.59 Cr (approx) demand, holds that BMW India is not liable to service tax on reverse charge basis in respect of salaries and perquisites of expats reimbursed to Holding Co., under
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