CESTAT Rulings
Reimbursement of publicity and advertisement expenses to dealers 'non-routine', cannot be included in assessable value to levy excise duty; Such expenses incurred by dealer at own accord post sale, no
...View More Rule 4 of Central Excise Valuation Rules, 2000 (transactional value based rule) applicable where goods sold partly to independent buyers and partly to related persons; Rejects Revenue's contention tha
...View More Free diesel supplied by service recipient, cannot be included in gross amount charged for services rendered; Rejects Revenue's contention that total value of diesel to be treated as 'additional consid
...View More Denies duty credit to assessee on capital goods purchased from registered dealer (a third party), but were clandestinely removed by original manufacturer without duty payment; Though authenticity of d
...View More No service tax payable on spare parts used for repair of old/damaged transformers under composite contracts; Assessees rightly discharged VAT on value of spare parts shown separately in contract; Reli
...View More Interest under provisions of un-amended Sec. 11AB of the Central Excise Act, 1944, applicable even prior to date of amendment (i.e. May 11, 2001); Amendment by Finance Act, 2001, effective from May 11
...View More Absent evidence, two separate contracts for supply and construction cannot be held as artificially bifurcated to escape service tax liability under Works Contract Composition Scheme; Sets aside Adjudi
...View More Activity of removal of coal fly ash, a necessity for running Captive Power Plant (CPP); Power plant cannot operate without removal of coal fly ash, and without generation of power in CPP, manufacturin
...View More Canvassing of export orders by foreign agents on commission basis, a ‘business auxiliary service’ (BAS) in terms of Sec. 65(19)(i) of Finance Act; Accepts Revenue’s contention that s
...View More Trader's loss cannot result in reduction of assessable value in job worker's hands, just as trader's profit cannot form part of assessable value; Rejects assessee’s claim that valuation in case
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