CESTAT Rulings
CESTAT dismisses assessee’s appeal, refuses to give retrospective effect to amendment extending SSI exemption benefit to parts falling under CH 93.06 or 93.07 (arms & ammunitions) of Central
...View More CESTAT rules in favour of assessee, salted potato chips sold in retail packs, classifiable under Chapter Heading (CH) 2005 20 00 as “potatoes prepared or preserved otherwise than by vinegar or a
...View More CESTAT denies concessional duty benefit to EOU (assessee) towards clearance of manufactured goods to EPCG license-holders, under Notification Nos. 44/2002-Cus & 55/2003-Cus; Upholds Revenue’
...View More CESTAT confirms levy of National Calamity Contingent Duty (NCCD) on motor vehicles manufactured & cleared after March 1, 2003; Rejects assessee’s stand that vehicles were ‘almost manuf
...View More CESTAT allows assessee’s appeal, transaction / invoice value cannot be rejected basis 'quotation' which gives domestic retail sale price; A mere quotation is vastly different from commercial inv
...View More Mumbai CESTAT rules in favour of manufacturer-assessees on the issue of inclusion of difference between deferred sales tax liability and sales tax paid under Deferral Scheme of Maharashtra Packaged Sc
...View More CESTAT dismisses Revenue appeal, sets aside interest under erstwhile Sec. 11AB and penalty u/s 11AC of Central Excise Act for non-inclusion of mould amortisation cost in assessable value of manufactur
...View More CESTAT allows CENVAT credit on pet coke supplied to assessee’s sister unit for generation of electricity, which is ultimately used for manufacture of final product; Rejects Revenue contention th
...View More CESTAT allows assessee's appeal, lease rentals for use of optic fibre cable taxable basis amount actually received, not equalised notional lease rent income disclosed to comply with AS-19; Rejecting R
...View More CESTAT quashes demand in respect of free SIM cards distributed to dealers / distributors by telecom service provider (assessee); Rejects Adjudicating Authority’s view that irrespective of whethe
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