CESTAT Rulings
Royalty towards technical know-how includible in assessable value of goods transferred from one unit to another in terms of CAS-1 and CAS-4, despite payment thereof at the time of sale; Rejecting asse
...View More CESTAT dismisses Revenue appeal against non-confiscation of unavailable imported goods with option to redeem and non-imposition of penalty u/s 114A despite levy u/s 112 of Customs Act; Notes that Adju
...View More CESTAT grants refund of amount deposited by mistake / good faith / pressure by assessees as service tax towards liaising services rendered to overseas client; Notes that soon after knowing the factual
...View More CESTAT upholds adjudication order, allows amendment to bill of lading for adding consignee name despite no mention of consignee in import manifest, observing that Section 30 of Customs Act empowers pr
...View More Clearance of goods in bulk for further distribution / supply to ‘Canteen Stores Department’ (CSD) assessable on the basis of ‘transaction value’ u/s 4, not 'Maximum Retail Pric
...View More CESTAT holds that freight is not includible in assessable value where assessee clears pipes and fittings to own site for pipeline construction under composite contract and valuation is done in terms o
...View More 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
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