CESTAT Rulings
Reversal of credit under Rule 3(5) of CENVAT Credit Rules mandatory on transfer of inputs from DTA to SEZ; Holds CENVAT Credit Rules a complete code that does not envisage 'export' of inputs after tak
...View More Adjudicating Authority bound by CESTAT order in remand proceedings, unless set aside by HC in appeal; Tribunal relying on P&H HC order in Ind-Swift Laboratories case, decided matter pertaining to
...View More Carriage fee received for broadcasting channels taxable under Business Auxiliary Service (BAS); Holds better quality of channel enhances viewership of channel amounting to "promotion of channel"; Reje
...View More Allows credit of service tax paid on construction services used for setting up coal shed in factory; Holds construction of shed for storage of coal a necessity for manufacture of final products and th
...View More Allows refund of service tax remitted in relation to services (like architects, interior decorator and consulting engineer) wholly consumed within SEZ; Notification No.15/2009-ST replaced clause (c) o
...View More Allows CENVAT credit of full service tax despite short payment of invoice value to service provider; Holds credit cannot be reduced when service tax paid to Govt. by service provider has not varied; R
...View More Allows capital goods credit of items falling under Chapter 85 used for erection of paint shops; Rejects Revenue’s contention that credit not available since goods used for paint shop, an immovab
...View More Provision of cold storage facility pursuant to Clearing & Forwarding agreement taxable under ‘Clearing & Forwarding’ services; Perishable nature of frozen products necessitates sto
...View More Upholds excise duty refund on receipt of goods removed for testing purpose, beyond stipulated time limit in terms of Rule 16C of Central Excise Rules, 2002; Rejects Revenue’s contention that ass
...View More Rejects refund of duty paid on inputs used in manufacture and export of peanut butter, an exempted product; Refund not available as credit inadmissible against exempted final product in terms of Rule
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