CESTAT Rulings
CESTAT allows assessee’s appeal, sets aside penalty imposed under Rule 25 of Central Excise Rules, on 100% EOU where closing balance of finished goods were inadvertently shown as NIL in ER-2 ret
...View More CESTAT sets aside order of Commissioner holding that assessee’s activity amounts to ‘deemed manufacture’ u/s 2(f)(iii) r/w Section 4A of the Central Excise Act, 1944 (Act), for non-g
...View More CESTAT allows credit on labour employed for loading/unloading and opening of shell moulds, to a manufacturer of CI casting of engine parts; Notes assessee’s plea that business auxiliary services
...View More CESTAT remands case pertaining to determination of service tax liability pre and post June 2007 on activity of overhaul of ships (i.e. repair and maintenance of ships by replacing old, worn out steel
...View More CESTAT allows refund of tax mistakenly paid under GTA service on transportation of goods i.e. maize sooji, under ‘reverse charge mechanism’, under Notification No. 25/2012-ST as amended vi
...View More CESTAT allows assessee’s appeal, extends credit on 'cement' used in mine for filling pits after ore extraction as 'input' u/s 2(k) of CENVAT Credit Rules, 2004 (CCR); Rejects Revenue’s ple
...View More CESTAT allows assessee’s appeal, holds that reimbursement charges towards actual electricity expenses received from service recipient is not includible in the gross value of service of renting o
...View More CESTAT extends benefit of area based exemption under Notification No. 50/2003-CE dated June 10, 2003 to manufacturer of cosmetics preparation falling under Chapter 33 and 35 of Central Excise Tariff,
...View More CESTAT allows assessee’s refund claim filed under Rule 5 of CENVAT Credit Rules (CCR), 2000 r/w Notification No. 27/2012–CE in respect of accumulated CENVAT on inputs/input services used i
...View More CESTAT quashes denial of CENVAT credit in respect of service of transportation of final product by Railways for want of Service tax certificate for transport of goods (STTG Certificate) as required by
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