CESTAT Rulings
CESTAT allows assessee’s appeal, transaction / invoice value cannot be rejected basis 'quotation' which gives domestic retail sale price; A mere quotation is vastly different from commercial inv
...View More Mumbai CESTAT rules in favour of manufacturer-assessees on the issue of inclusion of difference between deferred sales tax liability and sales tax paid under Deferral Scheme of Maharashtra Packaged Sc
...View More CESTAT dismisses Revenue appeal, sets aside interest under erstwhile Sec. 11AB and penalty u/s 11AC of Central Excise Act for non-inclusion of mould amortisation cost in assessable value of manufactur
...View More CESTAT allows CENVAT credit on pet coke supplied to assessee’s sister unit for generation of electricity, which is ultimately used for manufacture of final product; Rejects Revenue contention th
...View More CESTAT allows assessee's appeal, lease rentals for use of optic fibre cable taxable basis amount actually received, not equalised notional lease rent income disclosed to comply with AS-19; Rejecting R
...View More CESTAT quashes demand in respect of free SIM cards distributed to dealers / distributors by telecom service provider (assessee); Rejects Adjudicating Authority’s view that irrespective of whethe
...View More CESTAT rules against Revenue, assessee, a laboratory of Council for Scientific and Industrial Research undertaking various studies and projects in field of environmental science & engineering, not
...View More CESTAT grants CENVAT credit of GTA service used for transportation of intermediate goods to job-worker as well as company’s other unit; Rejects Revenue’s stand that since goods were cleare
...View More CESTAT grants refund of unutilized CENVAT credit on closure of business due to commercial non-viability; Rejects Revenue’s stand that CENVAT credit lying in books would lapse on closure of busin
...View More Third Member concurs with Member (Judicial), assessee rendering services to ONGC for offshore oil well drilling operation not an importer of tools / spares and hence penalty not imposable, however, si
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