CESTAT Rulings
CESTAT, New Delhi affirms Hindustan Unilever’s entitlement to avail benefit of area based exemption Notification dated June 10, 2003, on manufacture&
...View More CESTAT Ahmedabad rules that the assessee transitioning from central excise regime to GST regime is not required to transfer the entire CENVAT credit available in ECL, acknowledges the numerous restric
...View More CESTAT Ahmedabad observes that limitation should be reckoned from date of amendment in bills of entry (BoE) for purpose of granting refund of excess duty paid on excess quantity of goods not lifted fr
...View More CESTAT, New Delhi upholds Principal Commissioner’s finding that service tax cannot be levied on the “right to use” component of the Trademark License Agreement executed between Asses
...View More CESTAT Allahabad rules that mandatory pre-deposit for an appeal payable under erstwhile regime, as per section 35F of the Excise Act “cannot be made by way of debit in the Electronic Credit Ledg
...View More CESTAT, New Delhi comes down heavily on Revenue for passing the order denying benefit of Duty Free Import Authorization (DFIA) licence on Melamine import by relying on opinion of Central Leather Resea
...View More CESTAT, Hyderabad rules that Hindustan Petroleum Corporation (assessee) is entitled to remission of transit losses of petroleum products in terms of Circular dated October 19, 1981 which clarifies tha
...View More CESTAT, New Delhi observes that the assessee and the buyers are inter-connected undertakings and, therefore, are related persons in terms of sub-Clause (i) of Section 4(3)(b) of Central Excise Act and
...View More CESTAT, New Delhi rules that mere mention in balance sheets about the buyer to be ‘Associated or Joint Ventures’ will not be sufficient to prove that buyers are ‘related persons&rsqu
...View More CESTAT Kolkata rules that Paper Cess is not to be included in the calculation of Education Cess (EC) and Secondary and Higher Education Cess (SHEC), discards Revenue argument that EC is levied on the
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