CESTAT Rulings
CESTAT allows distribution of entire credit of services specified in Rule 6(5) of CENVAT Credit Rules, 2004 by an Input Service Distributor (ISD) attributable to dutiable as well as exempted goods / s
...View More CESTAT upholds 10% loading of ‘overheads’ on imports made by Software Technology Parks (STP) unit from related entity in USA till April 2008; CIF price quoted by supplier in invoices raise
...View More Transportation of mined products from mining beds to various locations situated in mine, prima-facie taxable as ‘Mining services', not 'Goods Transportation Agency service'; Mining a composite a
...View More Royalty for use of ‘Bruce Lee’ images in mobile games not taxable as ‘Intellectual Property Rights (IPR) service’; Property embodied in visual images falls under 'Copyrights' d
...View More CESTAT disallows CENVAT credit utilisation of input services availed at factory in Pune towards dispensing service tax liability on renting of immovable property located in Mumbai; Recalls basic princ
...View More 2 Member CESTAT Bench refers question pertaining to customs duty applicability on tools / spare parts for offshore oil drilling imported on behalf of ONGC via courier, hand baggage and sea, to Third M
...View More Ticket booking by Air Travel Agent through General Sales Agent (GSA) of airlines prima-facie taxable as ‘Air Travel Agent Service’, not ‘Business Auxiliary Service’ (BAS); Reje
...View More CESTAT lays down principle for classification of parts and components of lift i.e. whether constitutes “lift machinery” under Central Excise Tariff Heading (CETH) 84.28 or “parts&rdq
...View More Customs duty a destination based consumption tax, upholds customs duty on pipeline installed in non-designated area in Continental Shelf and Exclusive Economic Zone of India; Relies on SC ruling in Ab
...View More Allows CENVAT credit of duty paid by 100% EOU on DTA clearance under proviso to Section 3(1) of Central Excise Act, 1944 (Act); Follows Delhi CESTAT ruling in Amtek Auto Ltd.; Accepts assessee’s
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