CESTAT Rulings
CESTAT rules in favour of assessee, finds no justification in issuance of show cause notice after suo motu discharge of short paid excise duty with interest and intimation to Dept. authorities thereof
...View More CESTAT rules in favour of international airlines having branch offices in India, services received from foreign based Computerized Reservation System (CRS) companies towards air ticket booking / cance
...View More CESTAT allows CENVAT credit on bought out plastic bottles resold after affixing manufactured caps, in terms of Rule 16 of Central Excise Rules; Plain reading of Rule 16(1) & (2) shows that CENVAT
...View More No reversal of MODVAT credit on inputs lying in stock upon exemption of final product viz. ‘Vanaspati’ from whole of excise duty by virtue of Notification No. 15/1996; Notes that at releva
...View More CESTAT disallows service tax liability payment of a particular month through CENVAT credit earned subsequent to due date; As per proviso to Rule 3(4) of CENVAT Credit Rules, service tax liability of a
...View More CESTAT upholds Commissioner (Appeals) order, correction pens and glue sticks weighing less than 10 ml and 10 gm respectively not assessable at retail price u/s 4A of Central Excise Act; Such commoditi
...View More CESTAT allows accumulated CENVAT credit refund under Rule 5 of CENVAT Credit Rules on supply of final products to SEZ; Sets aside adjudication order which denied refund on the ground that such supplie
...View More CESTAT rules in favor of assessee, quashes confiscation of export goods viz. skimmed milk consequent to prohibition thereof in terms of Notification No. 23(RE-2010)/2009-14 r/w subsequent Notification
...View More CESTAT dismisses assessee’s appeal, upholds reversal of CENVAT credit in respect of common inputs used in manufacture of both excisable & exempted finished goods under Rule 6(3) of CENVAT Cr
...View More CESTAT sets aside adjudication order, sharing of marketing network through employee deputation at group companies and recovery of expenses in form of percentage of value of sale, not taxable as &ldquo
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