CESTAT Rulings
CESTAT disallows service tax liability payment of a particular month through CENVAT credit earned subsequent to due date; As per proviso to Rule 3(4) of CENVAT Credit Rules, service tax liability of a
...View More CESTAT upholds Commissioner (Appeals) order, correction pens and glue sticks weighing less than 10 ml and 10 gm respectively not assessable at retail price u/s 4A of Central Excise Act; Such commoditi
...View More CESTAT allows accumulated CENVAT credit refund under Rule 5 of CENVAT Credit Rules on supply of final products to SEZ; Sets aside adjudication order which denied refund on the ground that such supplie
...View More CESTAT rules in favor of assessee, quashes confiscation of export goods viz. skimmed milk consequent to prohibition thereof in terms of Notification No. 23(RE-2010)/2009-14 r/w subsequent Notification
...View More CESTAT dismisses assessee’s appeal, upholds reversal of CENVAT credit in respect of common inputs used in manufacture of both excisable & exempted finished goods under Rule 6(3) of CENVAT Cr
...View More CESTAT sets aside adjudication order, sharing of marketing network through employee deputation at group companies and recovery of expenses in form of percentage of value of sale, not taxable as &ldquo
...View More CESTAT grants excise duty exemption under Notification No. 10/97-CE on auto air-conditioning system supplied to Govt. of India’s (Ministry of Defence) R&D institutions for use in specialized
...View More Brokerage towards handling of applications on behalf of intending purchasers of RBI’s savings bonds, not taxable as “banking and other financial services” u/s 65(105)(zp) upto Septem
...View More Value of goods / material supplied 'free of cost' by service recipient for services of "construction of commercial or industrial complex" not includible in computation of taxable value, as has been he
...View More CESTAT rules on entitlement of refund of excess duty paid towards clearances to own unit, in terms of Rule 8 of Central Excise Valuation Rules; Rejects Revenue’s stand that it is mandatory to fo
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