CESTAT Rulings
CESTAT allows CENVAT credit on Crane Girder, Crane Auxiliary Girder & Crane Rail as “capital goods”, and extends benefit of exemption Notification No. 67/1995-CE; Rejects Revenue's rel
...View More CESTAT upholds admissibility of CENVAT credit on rails, railway track used inside factory for raw material & finished goods transportation, when same held eligible by Revenue for subsequent period
...View More CESTAT dismisses assessee’s appeal, finds no infirmity in payment of interest on delayed refund upto the date of credit in Consumer Welfare Fund, instead of date of actual refund pursuant to CES
...View More CESTAT rejects Adjudicating Authority's findings, documents submitted by assessee (EOU) for verification of exemption claim under Notification No. 23/2003-CE cannot be held invalid merely on ground th
...View More Verification of customers’ details such as residential and employers’ addresses for banks, not taxable as “business auxiliary service” (BAS) u/s 65(19) of Finance Act; Such ser
...View More CESTAT quashes loading of 12.5% on declared value of watches imported by distributor (assessee) from related foreign supplier, in terms of Rule 4 of Customs Valuation Rules; As per said Rule, transact
...View More Running HPCL's retail outlet to effect physical delivery of petroleum products, provide adequate security, maintain proper and correct account of transactions, handle receipt/storage/delivery of stock
...View More CESTAT allows assessee's appeal, rejects Revenue's contention that, assessee, a 'body corporate', rendering engineering and technical services for captive power projects, taxable under 'Consulting Eng
...View More CESTAT allows CENVAT credit on inputs (i.e. cement steel), capital goods and input services used for providing output 'Port service', relies upon rulings of Gujarat HC in Mundra Port & Special Eco
...View More CESTAT allows assessee's appeal, ‘paddle wheel aerators and its parts’ used in fish farming / aquaculture (for cultivation of fish / shrimps), classifiable under Customs Tariff Heading (CT
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