CESTAT Rulings
Charter of tankers / vessels for liquified natural gas import from abroad a “deemed sale”, not taxable as “supply of tangible goods for use” (STGU) service u/s 65(105)(zzzzj) o
...View More Activities of stevedoring, unloading cargo from ship to barges and then to trucks/rails a composite activity, taxable under “Cargo Handling Service” (CHS); Rejects assessee's s
...View More CESTAT allows conversion of DEPB shipping bill into Drawback shipping bill, as per Rule 12 of Drawback Rules; DEPB shipping bill requires higher amount of rigour as compared to drawback shipping bill;
...View More Special Additional Duty (SAD) exemption granted under Notification No. 23/2003 dated March 31, 2003, on stock transfer from EOU to DTA unit; Rejects Commissioner’s findings that all such cases w
...View More No service tax attracted under 'manpower recruitment or supply agency service' (MRS service), where global employees as identified/assigned by holding/foreign company, recruited by Indian entity; Ther
...View More Grant of 'TV channel distribution rights' and sale of 'Advertisement Time inventory' by foreign based broadcasters to ESPN India and Turner India, not taxable as import of 'broadcasting agency service
...View More Disallows refund claims filed beyond period of limitation u/s 11B of Excise Act on the basis of favourable decision in another assessee’s case (i.e. Indian National Ship Owners Association); Acc
...View More Captive power plant in assessee’s factory to be considered as ‘part of factory’ for CENVAT credit availment, even where same treated as new industrial undertaking for Income tax purp
...View More No duty payable on goods exported by 100% EOU, even after granting of 'in principle' approval for debonding, but before grant of final debonding order; Goods exported under claim for Advance Authoriza
...View More Fabrication of trolleys and racks at assessee (Raymond Ltd)'s factory through hired fabricators amounts to 'manufacture'; Supply of all raw materials, consumables, designs and drawings by assessee ent
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