CESTAT Rulings
CESTAT allows Status Holder Incentive Scheme (SHIS) benefit under Notification No. 104/2009-Cus towards clearance of equipment for continuous annealing line / galvanizing line in cold rolling mills co
...View More CESTAT partially rules in favour of Revenue, 1 year limitation period prescribed u/s 11B of Central Excise Act applicable to unutilized CENVAT credit refund claims under Rule 5 of CENVAT Credit Rules;
...View More CESTAT rules in favour of assessees, activity of providing vehicles on hire / contractual basis of specific capacity with particular schedule not taxable as "Tour Operator" service u/s 65(115) of Fina
...View More CESTAT allows assessee's appeal, cannot deny duty free imports benefit under Target Plus Scheme where goods (viz. plastic granules) sent to job-worker under provisions of Notification No. 214/86-CE fo
...View More CESTAT dismisses Revenue appeal, adoption of contemporaneous import value as basis for valuation of goods imported from related party impermissible absent failure to legally determine value by sequent
...View More CESTAT allows assessee’s appeal, services to foreign telecom operators (FTO) in relation to international inbound roamers (IIR) constitute ‘export’, entitled to rebate under Rule 5 o
...View More CESTAT allows Revenue appeal, upholds confiscation of goods u/s 111(d) of Customs Act and countervailing duty (CVD) liability basis actual maximum retail price (MRP) u/s 4A of Central Excise Act, on a
...View More CESTAT grants refund of excise duty paid in relation to gutkha / pan masala manufacture, upon 6 days of closure of factory, under Rule 16 of Pan Masala (Packing Machine Capacity Determination & Co
...View More CESTAT allows assessees’ appeals, lumpsum turnkey contract for setting up of Nitric Acid Plant constitutes a “works contract”, not taxable prior to June 2007; Rejects Revenue’s
...View More CESTAT confirms refund of unutilised CENVAT credit under Rule 5 of CENVAT Credit Rules on export of services; Rejects Revenue’s stand that since claim filed beyond 1 year from date of export as
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