CESTAT Rulings
Mere observations in assessment of returns without challenge to MODVAT credit entitlement, insufficient to debar assessee from availing credit, however, suo moto re-credit of reversed entry amounts to
...View More CESTAT allows duty free import of Saffron as “Food Flavour” under transferred Duty Free Import Authorizations (DFIAs) for use in export goods viz. Biscuits; Rejects Revenue contention that
...View More Third Member refers matter to Larger Bench (LB) to decide whether 10% of price of exempted goods reversible in respect of common inputs in terms of Rule 6(3)(b) of CENVAT Credit Rules, 2004 (CCR) can
...View More CESTAT rejects valuation of time bound software (trials / demos) and beta software imported from related parties taking into consideration price of Fully Packaged Product (FPP) software under Rule 4 o
...View More CESTAT holds that exemption accorded to small scale industries under Notification No. 8/2001-CE cannot be denied because brand name used by assessee is registered with another person; Referring to SC
...View More CESTAT rejects valuation adopted by Deputy Commissioner, Special Valuation Branch by way of backward calculation of related party imports, viz. making deductions from the ‘retail sale price&rsqu
...View More CESTAT holds that activity of spot-billing of electricity meters for Maharashtra State Electricity Distribution Company Ltd. (MSEDCL) is taxable as “business auxiliary service” under claus
...View More CESTAT dismisses Revenue appeal, holds that no additional excise duty is leviable on textile articles when same are exempt from basic excise duty under Notification No. 67/95-CE; Referring to Section
...View More CESTAT condones delay of 111 days in filing appeal owing to internal procedures that had to be completed before filing appeal; Notes that assessee is a body of Central Govt. entrusted with statutory r
...View More CESTAT allows assessee’s appeal, remands issue for determination whether Food Processor accessories are assessable at MRP u/s 4A or at the transaction value u/s 4 of Central Excise Act, whe
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