CESTAT Rulings
CESTAT cites 'revenue neutrality' to allow proportionate input credit on generation and supply of electricity to assessee’s second unit with different Excise registration; Distinguishes Maruti S
...View More CESTAT upholds Commissioner (Appeals) ruling, credit availment by ‘service recipient’ no ground to deny 75% abatement benefit on ‘GTA services’; Notification Nos. 32/2004-ST an
...View More CESTAT allows capital goods credit on laptop (installed with special software) used to operate aluminium pressing machines in factory; Laptop falls within Chapter 84 of Central Excise / Customs Tariff
...View More Un-availed cash discounts includible in assessable value of cleared goods under new Sec 4 of Central Excise Act; As per ‘Transaction Value’ definition, consideration received at a time oth
...View More CESTAT denies CENVAT credit on transportation of inputs and final products to / from job-workers premises, absent manufacture / duty payment by assessee; Rejects assessee’s contention of revenue
...View More CESTAT allows capital goods credit of differential countervailing duty (CVD) paid, subsequent to revision of import rates; Rejects Revenue’s contention that since differential duty was paid unde
...View More Refund of accumulated CENVAT credit taken prior to obtaining registration permissible under Rule 5 of CENVAT Credit Rules, 2004; Relies on Karnataka HC ruling in mPortal Wireless Solutions India Pvt L
...View More CESTAT denies excise duty exemption to Hindustan Petroleum under Notification No. 64/95-CE; Interprets said Notification, supply of goods to Indian Navy / Coast Guard as ‘stores’ for on-bo
...View More Assessee’s refund claim hit by bar of 'unjust enrichment' as total incidence of customs duty passed on to buyer of goods, absent indication of any separate duty element in invoice; Accepts Reven
...View More CESTAT allows refund under Notification No. 102/2007 - Cus of Special Additional Duty (SAD) paid on goods otherwise exempt under Notification No. 29/2010 - Cus; Unlike Sec 5A of Central Excise Act, no
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