CESTAT Rulings
CESTAT upholds valuation of products supplied to sister concern at 110% or 115% of cost of production, in terms of Rule 8 of Central Excise (Valuation) Rules 2000; Notes that assessee had discharged e
...View More CESTAT upholds assessee’s classification of manufactured pesticides, plant growth materials and bio-fertilizers under CETH 3105 9090 as ‘other fertilizers’; Sets aside Adjudicating A
...View More CESTAT holds that manufacturing / tie up based agreement between assessee [owner of different brands of Indian Made Foreign Liquor (‘IMFL’)] and bottlers will not be considered as agreemen
...View More Mumbai CESTAT quashes service tax demand on ‘development fee’ collected from passengers at the airport, holds that such fee is for future development of airport facilities and hence, not c
...View More CESTAT allows refund of unutilized input services credit filed electronically under Notification No. 5/2006-CE (NT); Quashes lower authorities’ stand that claim was time barred since physical co
...View More CESTAT sets aside adjudication orders, allows excise duty exemption on RCC pipes fabricated away from actual site for use in construction of sewerage system, under Notification No. 5/2006-CE and subse
...View More CESTAT dismisses Revenue appeal, allows CENVAT credit of service tax paid on GTA services for outward transportation of goods from factory to buyer’s premises; Distinguishes Apex Court’s i
...View More CESTAT allows refund of accumulated CENVAT Credit under Rule 5 of CENVAT Credit Rules upon closure of factory; Notes that assessee, manufacturer of colour films & paper, had closed down factory ow
...View More CESTAT grants exemption benefit under Notification No. 21/2002-Cus on import of heavy duty crane cum pipe laying ship, notes that said Notification exempts goods required in connection with petroleum
...View More CESTAT sets aside order which rejected service tax exemption under Notification 4/2004-ST to assessee for logistic services rendered to SEZ unit on the ground that services were not consumed within th
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