CESTAT Rulings
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
...View More CESTAT Larger Bench rules on jurisdiction of Appellate Tribunal to decide appeals against orders relating to rebate on goods supplied to SEZ u/s 35B(1) of Central Excise Act; Observes that whole purpo
...View More CESTAT upholds MRP valuation of imported LED/LCD monitors meant for sale to HCL / Wipro after affixation of their brand name, u/s 3(2)(b) of Customs Act r/w Sec. 4A of Central Excise Act, for period p
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