CESTAT Rulings
CESTAT grants Project Import benefit to JNPT (formerly known as Nhava Sheva Port Trust / NSPT) for “NSPT Port Project” in 1988-90; Demand of differential customs duty, redemption fine &
...View More CESTAT denies input credit of services utilised / received in residential colony of employees located outside factory; Follows jurisdictional Bombay HC's decision in Manikgarh Cement to hold that serv
...View More CESTAT dismisses Revenue appeal, upholds Commissioner (Appeals) order quashing suo moto direction of Revenue for provisional assessment; Interprets Rule 7 of Central Excise Rules, only assessee can se
...View More Renting of banquet halls for conferences, get-togethers and parties taxable as ‘convention service’ u/s 65(32) r/w 65(105)(zc) of Finance Act, despite no separate charge for use of hall; R
...View More CESTAT upholds invocation of extended limitation period, prior knowledge of Department totally irrelevant for duty demand purposes; Knowledge of Department does not mean that suppression which stands
...View More CENVAT Credit prima facie not available against services used for repair of vessels operated for bringing in / removal of raw materials / finished goods from factory, post March 2011; Amended definiti
...View More CENVAT Credit once lapsed, cannot be utilized for subsequent duty payments even if goods cleared before such lapsing; Rejects assessee’s contention that mere non-payment of duty in month of clea
...View More Charter hire of vessels for undertaking various operations in Port prima facie taxable as “supply of tangible goods for use” service only w.e.f. May 16, 2008; Rejects Revenue contention th
...View More CESTAT refers question of simultaneous penalties u/s 76 & 78 of Finance Act prior to May 10, 2008 to Larger Bench; Takes note of conflicting HC decisions in United Communication Udupi, Krishna Pod
...View More CESTAT denies customs duty exemption on import and supply of Superior Kerosene Oil (SKO) to Railways, Air Force / Defense and Public Distribution System (PDS) dealers; Harmoniously interprets ‘P
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