CESTAT Rulings
CESTAT allows refund of unutilized CENVAT credit under Rule 5 of CENVAT Credit Rules absent possibility of utilization in future on account of closure of unit; Accepts assessee's reliance on Karnataka
...View More CESTAT rules in favour of Reliance ADA Group (assessee), activity of procuring services on behalf of Participating Group Cos. under ‘cost sharing arrangement’ not taxable as Business Suppo
...View More CESTAT allows Revenue appeal, packing together of components and manufactured parts in a carton box and clearance thereof as 'Gas Conversion Kits' (GCK) amounts to 'manufacture' in terms of Sec 2(f) o
...View More CESTAT allows assessee's appeal, extends exemption under Notification No. 64/95-CE in respect of goods supplied for construction of warships of Indian Navy; Notes that, goods i.e. circuit breakers and
...View More CESTAT allows assessee’s appeal, drawing of samples of coffee decoction for quality testing purposes not liable to excise duty; It is common sense that manufacturing of final product is not comp
...View More No extended period of limitation invokable where Revenue has accepted discharge of service tax by assessee towards mounting of fabricated vehicle bodies onto their chassis on behalf of principal custo
...View More CESTAT rules in favour of Dabur, ‘Chyawanprash Awaleha with Ashtawarg’ & ‘Chyawanprash Awaleha Special’ classifiable as “Ayurvedic Medicaments” under CETH 30.03
...View More CESTAT upholds rejection of refund claim filed under area-based exemption Notification No. 33/99-CE after a period of more than 5 years from date of duty payment, absent any justifiable reason for fil
...View More Ayurvedic medicines manufactured as per formula prescribed in authoritative text books of Ayurveda under trade-mark/brand name Sivananda/Om classifiable under CETH 3003.31; Rejects Revenue contention
...View More Income tax deducted at source (TDS) and paid to Govt. of India by assessee on amount remitted to foreign architect towards technical consultancy services, not liable to service tax on 'reverse charge'
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