CESTAT Rulings
CESTAT allows CENVAT credit refund holding that relevant date for computation of 1-year limitation would be last date of quarter in which FIRCs are received; Rejects Revenue’s stand that in term
...View More CESTAT quashes confiscation & improper importation penalty proceedings u/s 111 and 112 of Customs Act respectively upon removal of gold jewellery from SEZ to DTA without following the procedure, a
...View More CESTAT allows refund of accumulated CENVAT credit in respect of group insurance premium covering family members of employees, under Rule 5 of CENVAT Credit Rules; Notes that even if none of the depend
...View More CESTAT allows assessee’s appeal, CENVAT credit not reversible on inputs / capital goods transferred to 100% EOU carved out in same factory premises in assessee's name; Notes that EOU established
...View More CESTAT allows utilization of CENVAT credit available as on January 2011 for discharge of service tax arrears relating to renting of immovable property services for the period 2007-08 to 2009-10; Rejec
...View More CESTAT sets aside rejection of service tax refund under Notification No. 41/2007-ST in respect of ‘technical testing and analysis services’ and ‘port services’ utilized towards
...View More CESTAT rejects SAD refund under Notification 102/2007-Cus on 'used tyres’ consumed by importer-assessee and sold after conversion into ‘crumb rubber’; States, assessee is not differe
...View More CESTAT allows credit of services availed from co-dealer by authorized dealer of Maruti Udyog Ltd, during supply of ‘free servicing’ to customers; Notes that prevalent industry practice man
...View More CESTAT upholds penalty on shipping line on account of error in loading container without waiting for ‘let export order’, however sets aside same on exporter and CHA; States, any deviation
...View More Veterinary and laboratory analysis / testing services provided to customers on behalf of group companies constitute ‘customer care services’ provided on behalf of client and therefore, tax
...View More
 (1).PNG)
