CESTAT Rulings
Supply of goods to merchant-exporter constitutes ‘export clearances’, not includible in aggregate turnover for purpose of SSI exemption; CESTAT notes that CBEC Circular No. 648/39/2002-CX
...View More CESTAT sets aside adjudication order holding Indian branch of Airlines liable to service tax u/s 66A of Finance Act in respect of consideration paid by foreign headquarters to Computer Reservation Sys
...View More CESTAT denies exemption under Notification No. 64/95-CE in respect of supply of steel bars and rods as components of assembly of system and sub-system of launch vehicle, on strength of certificate fro
...View More CESTAT extends service tax exemption to manufacturer under Notification No. 6/2005-ST in respect of renting of open space within factory, finding no violation of any conditions stipulated therein with
...View More CESTAT sets aside order of Commissioner (Appeals) confirming denial of excess duty refund in respect of goods cleared provisionally to sister concern under Rule 8 of Central Excise Valuation Rules; Re
...View More Amortized cost of modifying dies & tools supplied free by customer includible in assessable value of manufactured motor vehicle parts; Noting that assessee discharged service tax on modification c
...View More Leasing of helicopters from foreign lessors involving transfer of right of possession and effective control / transfer of right to use helicopters, constitutes 'deemed sale' covered by Article 366(29A
...View More CESTAT confirms service tax liability on economic rent received towards lease of land for use in furtherance of commerce or business from July 1, 2010, however, holds that considerations as lump-sum u
...View More CESTAT sets aside order confirming service tax demand of Rs. 950 crores on assessee, an organisation constituted under Delhi Development Act, 1957, in respect of sale value of developed land, undevelo
...View More CESTAT upholds MRP valuation of mono cartons containing 6-8 Powder Hair Dye sachets u/s 4A as ‘retail packages’, instead of transaction value based u/s 4 of Central Excise Act, 1944; Rejec
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