CESTAT Rulings
Demand equal to 10% of sale value of exempted final product under Rule 6(3)(b) of CENVAT Credit Rules unsustainable, when assessee reversed proportionate credit on common inputs attributable
...View More CESTAT allows MODVAT credit on inputs found defective during processing / assembling of wrist watches, in terms of Rule 57D of erstwhile Central Excise Rules, 1944; Rejects Revenue contention that inp
...View More CESTAT grants refund of unutilised input service credit, business support services provided to overseas associated enterprise qualify as ‘export’; Applies Paul Merchants ratio, which was r
...View More CESTAT allows CENVAT credit of service tax paid on reverse charge basis towards external commercial borrowings (ECB), under ‘banking and other financial services’ category; Relying on coor
...View More Fixed stationery charges, godown rent and establishment charges reimbursed by client not includible in gross value of taxable services rendered by C&F Agent; Rule 5 of Service Tax (Determination o
...View More CESTAT allows SSI exemption benefit on clearances of labels, manufactured bearing customer’s brand name, under clause (e) of Para 4 of amended Notification No. 8/2003-CE; Said clause (e) extends
...View More CESTAT allows input service credit refund against investment advisory & management consultancy services provided to foreign entity; Sets aside Commissioner (Appeals) order which rejected the refun
...View More CESTAT allows assessee’s appeal, grants refund of unutilised CENVAT credit to 100% EOU on inputs, input services and capital goods used for fabrication of Dry Dock, towards ship building
...View More CESTAT grants full waiver of pre-deposit and stay against recovery, a licensed ocean transportation intermediary prima facie not liable to service tax on freight collected towards transportation servi
...View More ‘Saw Dust’ merely a refuse / by-product generated whilst manufacturing dutiable final products, hence entitled to avail entire credit of duty paid (dutiable and non-dutiable products) in t
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