CESTAT Rulings
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
...View More 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
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