CESTAT Rulings
CESTAT rejects clubbing of clearances from sole proprietorship firm to Pvt. Ltd. Co., merely because sole proprietor held 90% shares in Company, holds that both are separate entities, located at diffe
...View More CESTAT allows CENVAT Credit on Input Services used for mall construction, used for rendering output 'renting of immovable property service' pre-April, 2011 absent any restriction under definition of i
...View More CESTAT upholds classification of individual agricultural machinery parts under respective Tariff items, even though same meant for agriculture, parts having independent entry in Custom Tariff will mer
...View More CESTAT rules in assessee's favour, amounts received from foreign clients towards recruitment of employees to work in their organization, qualifies as 'export'; Notes that, assessee recruits candidates
...View More Package tours in tie-up with Hotel chains, offered to customers who book tickets from airline’s (assessee’s) website, not taxable as ‘tour operator service’ u/s 65(105)(r) of F
...View More CESTAT Larger Bench (LB) to decide whether optical fibre cable (OFC) merits classification under Customs Tariff Heading (CTH) 85.44 and hence eligible for exemption under Notification No. 24/2005, or
...View More CESTAT dismisses assessee’s appeal, upholds determination of assessable value of goods i.e. camera for display at exhibition in India, basis manufacturer's price list and not agent's price, unde
...View More CESTAT upholds grant of refund of excess duty paid at the time of debonding of capital goods pursuant to conversion from EOU to EPCG scheme, applying depreciation rates prescribed by FTP; Rejects Reve
...View More Adjustment of sale proceeds arising from auction of abandoned imported goods cannot be considered as receipt of service charges towards ‘storage & warehousing services’ by Container Fr
...View More Refund of unutilized input service credit under Rule 5 of CENVAT Credit Rules cannot be denied for non-registration prior to export of output services; No stipulation / embargo created in said Rule to
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