CESTAT Rulings
Allows input service credit of Manpower Recruitment / Supply Agency services to job-worker, despite removal of goods absent excise duty; Rejects Revenue's contention that job-worked goods being exempt
...View More Rejects excise duty refund claim filed pursuant to Tribunal’s order, as being time barred; Period of limitation must be counted from “relevant date” i.e. date of Tribunal’s ord
...View More Rejects exemption (under Notification No 63/95 dated March 16, 1995) on goods supplied by assessee to HAL, which in turn supplied goods to Defence; Rejects assessee's plea that supplies were ultimatel
...View More Activity of operating and maintaining stockyard taxable under "Clearing & Forwarding Agent" service, in terms of erstwhile Sec 65 (72) of Finance Act; Rejects assessee's contention that it merely
...View More Allows credit of Special Additional Duty (SAD) paid on imports through utilization of Duty Entitlement Pass Book (DEPB) credit; Rejects Revenue's contention that assessee entitled to claim only drawba
...View More Service tax leviable on payment of salaries of recruited candidates plus commission; Service tax payable under Manpower Supply Service (MSS); Rejects assessee's contention that activities amount to Ma
...View More Allows export of goods under duty drawback claim to EOU in the process of debonding; Drawback available post discharge of final duty liability and before issuance of final de-bonding order; Rejects Re
...View More Sports flooring material being a 'sports requisite', and not 'sports goods'; Countervailing duty (CVD) exemption under Notification No. 6/2006-CE not available; Notification No. 146/94-Cus exempts spo
...View More Allows customs duty remission on genuine loss caused naturally while warehousing/re-warehousing goods pre-clearance; Rejects Revenue's contention that Sec 23 of Customs Act not applicable absent clear
...View More Reimbursement of testing charges an 'additional consideration' from buyer for sale of finished goods; Testing being a condition of sale, expenses incurred either directly or by third party, includible
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