CESTAT Rulings
Re-packing / labelling of goods by EOU amounts to ‘manufacture’ in terms of definition contained in EXIM Policy, benefit of duty free procurement extendable under Notification No. 52/2003-
...View More CESTAT allows CENVAT credit against Input Service Distributor (ISD) invoices in relation to professional fees & brokerage for sale of company land by HO; Accepts assessee’s contention that b
...View More Gross Commission received by authorised dealer of Hyundai Motors India Ltd. (HMIL), from Banks/Financial Institution for marketing loan, taxable, under 'Business Auxiliary Service' (BAS), upholds exte
...View More CESTAT allows assessee’s appeal, proportionate input service credit payment / reversal attributable to traded goods under Rule 6(3A) of CENVAT Credit Rules, 2004 (CCR), along with interest, a su
...View More Delhi CESTAT LB grants relief to banks, income earned by way of settlement transaction between Banks and Merchant establishment, not taxable pre-May 2006 as "Banking and other Financial Services" (BoF
...View More Fees received by assessee, a society recognized as ‘Scientific and Industrial Research Organisation’ by Ministries of Science & Technology and Communications & Information Technolo
...View More Cylinders used for storing nitrogen gas in factory eligible for capital goods credit as ‘storage tanks’ under Rule 2(a)(vii) of CENVAT Credit Rules 2004 (CCR); Nitrogen Gas used in analyti
...View More Supply & appointment of staff under ‘compromise scheme’ approved by Bombay HC pursuant to company winding up petition, not taxable as “manpower recruitment and supply agency serv
...View More 'Inputs' storage in godown situated outside factory without necessary permission and without reversal of appropriate CENVAT credit amounts to contravention of provisions of CENVAT Credit Rules, 2004,
...View More CESTAT upholds rejection of excise duty refund u/s 11B of Central Excise Act on export of goods to Nepal; Only two options available during such export viz. rebate (grantable to Nepal Govt.) under Not
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 (1).PNG)
