CESTAT Rulings
CESTAT rejects re-determination of Retail Sale Price (RSP) based on contemporaneous RSP of imported mobile phones, holding same not in conformity with Section 4A of Central Excise Act r/w Central Exci
...View More Reimbursement of charges towards testing by Research Designs and Standards Organization (RDSO) not includible in assessable value, if finished goods marketable without such testing / inspection done o
...View More CESTAT rules in favour of assessee, study material package supplied by coaching centre not exigible to service tax; Assessee showed sale value of study material separately in invoices raised on studen
...View More CESTAT quashes service tax demand on activity of transporting company employees from specific points to the factory / establishment and back, under the category of “tour operator service”
...View More CESTAT allows CENVAT credit on Crane Girder, Crane Auxiliary Girder & Crane Rail as “capital goods”, and extends benefit of exemption Notification No. 67/1995-CE; Rejects Revenue's rel
...View More CESTAT upholds admissibility of CENVAT credit on rails, railway track used inside factory for raw material & finished goods transportation, when same held eligible by Revenue for subsequent period
...View More CESTAT dismisses assessee’s appeal, finds no infirmity in payment of interest on delayed refund upto the date of credit in Consumer Welfare Fund, instead of date of actual refund pursuant to CES
...View More CESTAT rejects Adjudicating Authority's findings, documents submitted by assessee (EOU) for verification of exemption claim under Notification No. 23/2003-CE cannot be held invalid merely on ground th
...View More Verification of customers’ details such as residential and employers’ addresses for banks, not taxable as “business auxiliary service” (BAS) u/s 65(19) of Finance Act; Such ser
...View More CESTAT quashes loading of 12.5% on declared value of watches imported by distributor (assessee) from related foreign supplier, in terms of Rule 4 of Customs Valuation Rules; As per said Rule, transact
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