CESTAT Rulings
CESTAT upholds differential excise duty demand, 50 ltrs package of lubricating oil assessable on MRP basis u/s 4A of Central Excise Act, not on cost construction basis in terms of Central Excise Valua
...View More CESTAT rules in favour of assessee, allows CENVAT credit in respect of service tax paid towards insurance of plant & machinery, equipment, inputs, factory & residential buildings / township; R
...View More CESTAT partially allows Air India’s appeal, clarifies that Revenue has power to convert free shipping bills into drawback shipping bills in terms of Sec 149 of Customs Act, subject to establishm
...View More CESTAT allows assessee’s appeal, removal of moisture from job-worked product (para cumidine), carrying out quality tests, repacking in new containers and labeling same amounts to “manufact
...View More CESTAT rules in assessee's favor, allows refund of accumulated CENVAT Credit for period pre-incorporation of output export service i.e. 'business auxiliary service' and 'business support service', in
...View More CESTAT allows assessee’s appeal, Rule 5 of Export of Service Rules applicable to exports made prior to April 19, 2005, same talks about granting rebate of service tax paid and does not provide t
...View More CESTAT grants respite to DSP Merrill Lynch Ltd (assessee), merchant banking, M&A, software development, advisory & retainer-ship services not taxable as “Management Consultancy Services&
...View More CESTAT finds no fault in reversal of proportionate input services credit attributable to exempted output services in exercise of option under Rule 6(3)(ii) of CENVAT Credit Rules (CCR), despite belate
...View More Question of service tax exemption under Notification No. 41/2007-ST not relatable to rate of tax, to be considered by Single Member Bench u/s 35D(3) of Central Excise Act where amount involved is less
...View More Onsite services provided through overseas branch qualifies as 'export', upholds inclusion of value of such services in both export as well total turnover, for refund computation, in terms of Para 5 of
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