CESTAT Rulings
CESTAT allows refund of CENVAT Credit under Rule 5 of CENVAT Credit Rules (CCR) r/w Notification No. 27/2012-CE (NT) in relation to professional indemnity insurance services availed by provider of bus
...View More CESTAT sets aside absolute confiscation of “Refrigerant Gas R-22”, holding that import thereof by EOU-assessee was permitted under Letter of Permission issued by Development Commissioner;
...View More CESTAT allows assessee’s appeal, activity of production/processing in recipient’s premise not taxable as “Manpower recruitment or Supply Agency” (MRS) service; Rejects Revenue&
...View More CESTAT Larger Bench (LB) shall decide whether co-noticee in show cause notice is entitled to immunity from penalty when noticee’s case is settled by Settlement Commission; Notes that penalty was
...View More Supply of goods to merchant-exporter constitutes ‘export clearances’, not includible in aggregate turnover for purpose of SSI exemption; CESTAT notes that CBEC Circular No. 648/39/2002-CX
...View More CESTAT sets aside adjudication order holding Indian branch of Airlines liable to service tax u/s 66A of Finance Act in respect of consideration paid by foreign headquarters to Computer Reservation Sys
...View More CESTAT denies exemption under Notification No. 64/95-CE in respect of supply of steel bars and rods as components of assembly of system and sub-system of launch vehicle, on strength of certificate fro
...View More CESTAT extends service tax exemption to manufacturer under Notification No. 6/2005-ST in respect of renting of open space within factory, finding no violation of any conditions stipulated therein with
...View More CESTAT sets aside order of Commissioner (Appeals) confirming denial of excess duty refund in respect of goods cleared provisionally to sister concern under Rule 8 of Central Excise Valuation Rules; Re
...View More Amortized cost of modifying dies & tools supplied free by customer includible in assessable value of manufactured motor vehicle parts; Noting that assessee discharged service tax on modification c
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