CESTAT Rulings
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
...View More CESTAT allows CENVAT credit on inputs and capital goods used exclusively in Research & Development (R&D) and Quality Control Laboratory, situated inside factory premises for manufacture of 'te
...View More CESTAT allows abatement under Notification No. 1/2006-ST where CENVAT credit on input services reversed along with interest, relies on Allahabad HC judgment in Hello Minerals Water (P) Ltd.; Distingui
...View More CESTAT allows assessee's appeal, holds various services i.e. works contract, civil construction, interior decoration, architect, as eligible 'input services', allows refund thereof as being used for '
...View More CESTAT allows assessee's appeal, 'vessel' designed as 'offshore supply vessel' (OSV) for transport of persons and cargo, despite having towing facility, classifiable under Customs Tariff Heading (CTH)
...View More Third Member of CESTAT rules in favour of Revenue, concurs with Member (Technical) that reference to Sec 4A of Central Excise Act applicable to tiles sold to dealers / consumers at price higher than M
...View More Cutting / slitting of self-adhesive film / paper imported in jumbo rolls not 'manufacture', CENVAT credit ineligible on inputs / capital goods used in relation thereto; Relies on SC decision in S.R. T
...View More No one year time limit as envisaged u/s 11B of Central Excise Act applicable to refund of unutilised input services credit under Rule 5 of CENVAT Credit Rules; Said Rule contemplates refund of CENVAT
...View More CESTAT dismisses Revenue appeal, supply of imported equipments & material by EPC contractor to main contractor for power plant project under ICB, eligible for SAD refund under Notification No. 102
...View More CESTAT allows refund of service tax under Notification No. 17/2011-ST against exports by SEZ unit, prior to approval of input services by SEZ Approval Committee; Input services utilised in exports and
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