CESTAT Rulings
CESTAT allows CENVAT credit of duty paid biscuits brought in packed condition and cleared for exports after stuffing them in container, in terms of Rule 16(1) and (2) of Central Excise Rules, 20
...View More CESTAT upholds exemption in respect of paper manufactured by a 'mill producing newsprint' and sold to customers engaged in publication of monthly / fortnightly journals and educational textbooks; Reje
...View More CESTAT Larger Bench explains the law relating to references to Larger Bench, rule of judicial discipline, precedents and doctrine of ‘stare decisis’, while delving upon whether decision in
...View More CESTAT holds that where manufacturer avails CENVAT credit of Countervailing Duty (CVD) paid during clearance of imported inputs, same cannot be included in assessable value of manufactured final produ
...View More CESTAT holds that bullet proofing of Mahindra & Mahindra vehicles on job-work basis does not amount to “manufacture” absent emergence of new product having new name, character and use;
...View More CESTAT quashes Rs. 6.59 Cr (approx) demand, holds that BMW India is not liable to service tax on reverse charge basis in respect of salaries and perquisites of expats reimbursed to Holding Co., under
...View More CESTAT allows refund of CENVAT Credit under Rule 5 of CENVAT Credit Rules (CCR) r/w Notification No. 27/2012-CE (NT) in relation to professional indemnity insurance services availed by provider of bus
...View More CESTAT sets aside absolute confiscation of “Refrigerant Gas R-22”, holding that import thereof by EOU-assessee was permitted under Letter of Permission issued by Development Commissioner;
...View More CESTAT allows assessee’s appeal, activity of production/processing in recipient’s premise not taxable as “Manpower recruitment or Supply Agency” (MRS) service; Rejects Revenue&
...View More CESTAT Larger Bench (LB) shall decide whether co-noticee in show cause notice is entitled to immunity from penalty when noticee’s case is settled by Settlement Commission; Notes that penalty was
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