CESTAT Rulings
CESTAT dismisses Revenue’s appeal, enhanced duty inapplicable on goods loaded on ship for export, before enhancement of duty; Accepts assessee’s contention that, checklist of shipping bill
...View More CESTAT holds that ‘barium chloride’ & ‘corundum sand’ qualify as consumables for manufacture of ‘steel files’ by EOU and hence, eligible for concessional rate o
...View More CESTAT rejects Revenue’s rectification of mistake application in view of categorical recording of reasons for holding issue of revenue neutrality in favour of assessee – an airliner, who w
...View More CESTAT calls Larger Bench to determine meaning of ‘automobile’ absent definition in Central Excise Law / Notifications thereto, for considering whether spare parts of Wheeled Tractor Loade
...View More CESTAT sets aside enhancement of value of second-hand photocopiers based on price suggested by DRI relating to different investigation; Observes that every second-hand machine varies from another depe
...View More Third Member concurs with Member (Judicial), holds that activity of displaying 'Intel’ & 'Microsoft’ logos in product advertisement footnotes is not taxable as ‘Business Auxiliar
...View More CESTAT holds that activity of renting of earthmoving equipment involves ‘transfer of right to use’ and hence, taxable as “deemed sale” under MVAT Act r/w Article 366(29A) of Co
...View More CESTAT upholds interest liability on wrong availment of CENVAT credit, under Rule 14 of CENVAT Credit Rules r/w Sections 11A & 11AB of Central Excise Act; Refuses to accept assessee’s conten
...View More CESTAT rules in favour of assessee, holds that imported ‘boric acid’ shall be classified as “boric acid” under Chapter 28 of Customs Tariff Act, instead of “insecticide&r
...View More CESTAT holds that CENVAT credit is not reversible under Rule 3(5B) of CENVAT Credit Rules (CCR) in respect of inputs shown as scrap of lesser value, but not cleared from factory; Rejects Revenue conte
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