CESTAT Rulings
CESTAT quashes show cause notice demanding service tax under ‘Franchise services’ category in respect of income earned from ‘joining & business fee’ and ‘business ren
...View More CESTAT dismisses Revenue appeal, upholds Commissioner (Appeals) findings that opinion of Mechanical Chartered Engineer is not a reliable evidence to reduce value of exports; Accepts assessee’s c
...View More CESTAT grants refund of excess service tax paid by assessee to GAIL towards transportation of natural gas, pursuant to revision of such charges by Central Govt.; Holds that refund application filed by
...View More Data projectors having HDMI / S-Video / Audio Video ports classifiable as “Projectors of a kind solely or principally used in an automatic data processing system of Heading 8471”; Allows c
...View More Delhi CESTAT sets aside Rs. 2.92 Cr demand and equivalent penalty against EOU-assessee towards recovery of All Industry Rate duty drawback sanctioned upon export of readymade garments, apparels and cl
...View More CESTAT allows CENVAT credit on hot rolled stainless steel wire rods used in manufacture of pickled & annealed stainless steel wire rods exported under claim of rebate; Rejects Revenue’s clai
...View More CESTAT sets aside service tax demand on unrealized service fees from associated enterprise (holding company) reflecting in books of account of assessee as “receivable”, prior to May 2008;
...View More CESTAT holds that ‘additive mixture’ arising as intermediate product in course of manufacture of ‘chewing tobacco’ is not excisable absent marketability, hence not liable to Na
...View More CESTAT dismisses Revenue’s appeal, enhanced duty inapplicable on goods loaded on ship for export, before enhancement of duty; Accepts assessee’s contention that, checklist of shipping bill
...View More CESTAT holds that ‘barium chloride’ & ‘corundum sand’ qualify as consumables for manufacture of ‘steel files’ by EOU and hence, eligible for concessional rate o
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