CESTAT Rulings
CESTAT allows Revenue appeal, expenditure incurred for advertising and promoting assessee’s product by Coca Cola India Ltd (buyer), includible in assessable value as ‘additional considerat
...View More CESTAT grants respite to transferees of DEPB scrips / DFIAs (assessees), no liability imposable towards overvaluation of export goods by original scrip / license holders and assessees entitled to avai
...View More No service tax payable on amount recovered as media cost from Ministry of Tourism, Govt. of India towards advertisement campaigns in New York, Paris and London; Rejects Revenue contention that such am
...View More CESTAT rules on taxability of clubs or associations, entrance fees collected from new members not exigible to service tax u/s 65(105)(zzze) r/w Sec 65(25aa) of Finance Act; Although ‘principle o
...View More CESTAT allows assessee benefit of composition scheme for works contract, finds no violation of Rule 3 of Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007; As per said Rule, as
...View More CESTAT rules in favour of assessee (EOU), upholds classification of export goods viz. ‘ore ilmenite’ under Chapter Heading No. (CH) 26140020 of Customs Tariff Act, 1975, as "ilmenite upgra
...View More CESTAT Larger Bench (LB) rules 2-1 on valuation of LPG cleared in bulk from assessee’s refinery to Oil Marketing Companies (OMCs), holds that post July 2000, excise duty to be discharged on tran
...View More CESTAT allows assessee’s appeal, designs and drawings imported in CD form classifiable under sub-heading 85238020, Supplementary Note (SN) to CH 8523 applicable as imported goods classifiable as
...View More CESTAT finds no merit in assessee’s appeal, upholds service tax liability on yoga and aerobics classes conducted by a charitable institution; Relies on coordinate bench decision in Osha Internat
...View More CESTAT partially allows assessee’s appeal, quashes adjudication orders confirming differential duty demand on Powder Hair Dye (PHD) sachets packed in mono packs / cartons, u/s 4 of Central Excis
...View More
 (1).PNG)
