CESTAT Rulings
CESTAT grants refund of 4% SAD on timber logs sold after paying sales tax/VAT, absent dispute that entire quantity so imported had been sold subsequently; Finds that Adjudication Authority did not dis
...View More CESTAT rules that assembling various components into a computer system does not constitute ‘manufacture’, hence not liable to 'excise duty'; Referring to description of Automatic Data Proc
...View More CESTAT allows assessee’s appeal, mere process of cutting, drilling and bending aluminium channels, brought from market, not ‘manufacture’, remands matter; Rejects Revenue’s fin
...View More CESTAT allows consolidated refund claim to 100% EOU assessee for period falling within one year from date of filing refund claim, in terms Notification No. 5/2006 r/w 11B; Rejects assessee’s con
...View More CESTAT allows proportionate benefit to assessee EOU for exports made against which foreign exchange realized, in case of failure to fulfill, export obligation (EO) and conditions of Notification No. 5
...View More CESTAT allows assessee’s appeal, service tax not leviable on turnkey contract awarded for completing project of Delhi Metro Rail Corporation Ltd. (DMRC); Assessee contended that since contract i
...View More CESTAT dismisses Revenue’s appeal, sets aside levy of penalty u/s 11AC of Central Excise Act, 1944, when transaction value (TV) enhanced on account of price escalation subsequent to clearance, a
...View More Activity of ‘Board’ constituted for providing security guards to Industries, not a ‘statutory function’, hence, charges collected for same chargeable to service tax under &lsqu
...View More CESTAT allows assessee's appeal, removal of capital goods after a period of ‘use’ not ‘removal as such’, therefore, CENVAT credit taken at time of acquisition not to be reverse
...View More CESTAT dismisses assessee’s appeal, ‘truck refrigeration units’ for transporting frozen raw materials to factory for manufacture and to carry finished goods to port for export, not &
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