CESTAT Rulings
Packaging of ‘O’ rings and ‘U’ cap seals for supply with pneumatic cylinders & valves as ‘spares’, does not amount to “manufacture” u/s 2(f) of Cent
...View More No service tax applicable on fees collected by Police Dept. from banks & other organisations towards deployment of additional force for maintenance of public peace & security; CESTAT holds tha
...View More CESTAT rules that non-woven fabric manufactured by thermal / mechanical bonding of yarn would be classifiable as ‘textile’ under CETH 56.03; Rejects Revenue’s stand that said product
...View More CESTAT allows CENVAT credit of tax paid on services like ‘repair and maintenance’, ‘consultancy’, ‘courier’, ‘telephone’ & ‘office rent’
...View More CESTAT upholds deletion of penalty, holds that confirmation of credit reversal at 8% of exempted goods value upon non-maintenance of separate accounts for common inputs, is not akin to duty short levi
...View More CESTAT quashes confiscation order to the extent imported galvanized steel sheets which did not conform with Bureau of Indian Standards, were allowed to be redeemed on condition of re-export; Finds no
...View More CESTAT allows CENVAT credit refund holding that relevant date for computation of 1-year limitation would be last date of quarter in which FIRCs are received; Rejects Revenue’s stand that in term
...View More CESTAT quashes confiscation & improper importation penalty proceedings u/s 111 and 112 of Customs Act respectively upon removal of gold jewellery from SEZ to DTA without following the procedure, a
...View More CESTAT allows refund of accumulated CENVAT credit in respect of group insurance premium covering family members of employees, under Rule 5 of CENVAT Credit Rules; Notes that even if none of the depend
...View More CESTAT allows assessee’s appeal, CENVAT credit not reversible on inputs / capital goods transferred to 100% EOU carved out in same factory premises in assessee's name; Notes that EOU established
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