CESTAT Rulings
CESTAT rules in favour of assessee, no service tax payable by Indian HO on salary and other expenses remitted / reimbursed to overseas branches, on reverse charge basis u/s 66A of Finance Act; Sec 66A
...View More CESTAT grants refund of unutilized CENVAT credit under Rule 5 of CENVAT Credit Rules upon export of services, finding same within time limit of 1 year from end of quarter to which it relates; Though C
...View More CESTAT allows refund of unutilized CENVAT credit under Rule 5 of CENVAT Credit Rules absent possibility of utilization in future on account of closure of unit; Accepts assessee's reliance on Karnataka
...View More CESTAT rules in favour of Reliance ADA Group (assessee), activity of procuring services on behalf of Participating Group Cos. under ‘cost sharing arrangement’ not taxable as Business Suppo
...View More CESTAT allows Revenue appeal, packing together of components and manufactured parts in a carton box and clearance thereof as 'Gas Conversion Kits' (GCK) amounts to 'manufacture' in terms of Sec 2(f) o
...View More CESTAT allows assessee's appeal, extends exemption under Notification No. 64/95-CE in respect of goods supplied for construction of warships of Indian Navy; Notes that, goods i.e. circuit breakers and
...View More CESTAT allows assessee’s appeal, drawing of samples of coffee decoction for quality testing purposes not liable to excise duty; It is common sense that manufacturing of final product is not comp
...View More No extended period of limitation invokable where Revenue has accepted discharge of service tax by assessee towards mounting of fabricated vehicle bodies onto their chassis on behalf of principal custo
...View More CESTAT rules in favour of Dabur, ‘Chyawanprash Awaleha with Ashtawarg’ & ‘Chyawanprash Awaleha Special’ classifiable as “Ayurvedic Medicaments” under CETH 30.03
...View More CESTAT upholds rejection of refund claim filed under area-based exemption Notification No. 33/99-CE after a period of more than 5 years from date of duty payment, absent any justifiable reason for fil
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