CESTAT Rulings
Renting out pipes to farmers not taxable as service of ‘supply of tangible goods’; Rejects Revenue’s denial of assessee’s claim on ground that evidences of VAT payment / VAT as
...View More CESTAT allows assessee's appeal, orthopedic heating belts classifiable under Chapter Heading (CH) 9021 (as orthopedic appliances) instead of CH 9018 (Instruments and appliances used in medical, surgic
...View More CESTAT dismisses appeal, upholds duty on 'intermediate' goods not specified in SSI exemption notification, manufactured by assessee as job-worker; Notification No. 83/1994-CE and 84/1994-CE, grants ex
...View More CESTAT allows CENVAT credit of capital goods and input services used for setting up of factory, prior to obtaining Central Excise registration; Adjudicating Authority’s view that assessee not a
...View More Mumbai CESTAT rules that ad films shooting and production taxable as “videotape production service” w.e.f. July 16, 2001; Assessee only shooting programmes prepared by Advertising Agency,
...View More 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
 (1).PNG)
