CESTAT Rulings
CESTAT allows DTA clearance of rejected goods from EOU on payment of excise duty in terms of Notification No. 8/97-CE; Raw material procured by assessee from another EOU following CT-3 procedure for m
...View More CESTAT rejects Revenue appeal, upholds valuation of job-worked goods on material cost plus job-work charges including job-worker’s profit, as held by apex court in Ujjagar Prints Ltd. & Pawa
...View More CESTAT bars demand against CENVAT credit on doors, false ceiling, sheets for roofing, flooring for storage area and tube fittings used in construction of room where specific manufacturing processes ca
...View More Transportation of waste effluent material through pipeline or conduit not taxable under “Transportation of goods through pipeline or conduit"; ‘Goods' u/s 65(50) of Finance Act, 1994 assig
...View More CESTAT allows depreciation on imported capital goods during debonding despite non-fulfillment of export obligation by EOU; Rejects Revenue contention that entire amount of duty foregone at the time of
...View More CESTAT allows service tax credit against TR-6 Challan on Merchant Banking services received from foreign service providers towards Foreign Currency Convertible Bonds, pursuant to detection of offence
...View More CESTAT allows credit of inputs lying in CENVAT credit account against payment of tax on commission agent services taxable as Business Auxiliary Service (BAS); Assessee opted for exemption notification
...View More CESTAT upholds denial of unutilised input credit refund against export of electric cars under Rule 5 of CENVAT Credit Rules r/w Notification No. 11/2002-CE(NT); Rule 5 bars refund when manufacturer /
...View More CESTAT sets aside levy of interest u/s 11AB of Central Excise pre May 11, 2001, despite fact that demand confirmed by invoking extended period; Prior to May 11, 2001, interest u/s 11AB applicable only
...View More Bangalore Metropolitan Transport Corporation (BMTC) providing bus transportation facility on contractual basis to factories, schools and colleges not taxable as ‘rent-a-cab’ service u/s 65
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