CESTAT Rulings
Running HPCL's retail outlet to effect physical delivery of petroleum products, provide adequate security, maintain proper and correct account of transactions, handle receipt/storage/delivery of stock
...View More CESTAT allows assessee's appeal, rejects Revenue's contention that, assessee, a 'body corporate', rendering engineering and technical services for captive power projects, taxable under 'Consulting Eng
...View More CESTAT allows CENVAT credit on inputs (i.e. cement steel), capital goods and input services used for providing output 'Port service', relies upon rulings of Gujarat HC in Mundra Port & Special Eco
...View More CESTAT allows assessee's appeal, ‘paddle wheel aerators and its parts’ used in fish farming / aquaculture (for cultivation of fish / shrimps), classifiable under Customs Tariff Heading (CT
...View More CESTAT Larger Bench rules on jurisdiction of Appellate Tribunal to decide appeals against orders relating to rebate on goods supplied to SEZ u/s 35B(1) of Central Excise Act; Observes that whole purpo
...View More CESTAT upholds MRP valuation of imported LED/LCD monitors meant for sale to HCL / Wipro after affixation of their brand name, u/s 3(2)(b) of Customs Act r/w Sec. 4A of Central Excise Act, for period p
...View More CESTAT rules in favour of assessee, weakly, soft, semi-soft coking coals imported for use in Corex Furnace, classifiable as "Coking Coal" under Customs Tariff Heading (CTH) 27011910, eligible for exem
...View More CESTAT LB to determine entitlement of exemption on imported medical equipment under Notification No. 64/88-Cus post rescission vide Notification No. 99/94-Cus, where conditions stipulated thereunder n
...View More CESTAT upholds assessee’s classification of imported vessel as ‘Offshore Supply Vessel’ (OSV) under Customs Tariff Heading (CTH) 8901, and hence, eligibility for exemption under Noti
...View More CESTAT rules in favour of assessee, allows composition scheme w.e.f. June 1, 2007 i.r.o. ongoing works contracts on which service tax was paid, in light of SC decision in L&T Ltd and others; When
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