CESTAT Rulings
CESTAT allows refund of unutilized input services credit filed electronically under Notification No. 5/2006-CE (NT); Quashes lower authorities’ stand that claim was time barred since physical co
...View More CESTAT sets aside adjudication orders, allows excise duty exemption on RCC pipes fabricated away from actual site for use in construction of sewerage system, under Notification No. 5/2006-CE and subse
...View More CESTAT dismisses Revenue appeal, allows CENVAT credit of service tax paid on GTA services for outward transportation of goods from factory to buyer’s premises; Distinguishes Apex Court’s i
...View More CESTAT allows refund of accumulated CENVAT Credit under Rule 5 of CENVAT Credit Rules upon closure of factory; Notes that assessee, manufacturer of colour films & paper, had closed down factory ow
...View More CESTAT grants exemption benefit under Notification No. 21/2002-Cus on import of heavy duty crane cum pipe laying ship, notes that said Notification exempts goods required in connection with petroleum
...View More CESTAT sets aside order which rejected service tax exemption under Notification 4/2004-ST to assessee for logistic services rendered to SEZ unit on the ground that services were not consumed within th
...View More CESTAT allows Revenue appeal, holds that assessee cannot claim refund of Additional Duty of Excise (Textile and Textile Articles) credit remaining unutilized under Rule 5 of CENVAT Credit Rules, upon
...View More CESTAT finds assessee prima facie entitled to refund of duty paid under protest on captively consumed intermediate product viz. notional resin contents of wire enamels, holds same not hit by mischief
...View More CESTAT rules on entitlement of excise duty exemption on body built on chassis which is received from other manufacturers / suppliers, under Notification Nos. 4/97 and 5/98; Upholds Commissioner (Appea
...View More CESTAT allows adjustment of excess duty paid on certain items against short payment in respect of other goods cleared to sister concern, upon finalization of provisional assessment under Rule 7 of Cen
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