CESTAT Rulings
Supervision by engineer during erection and commissioning of limestone crushing plant neither taxable as ‘erection, commissioning or installation service’ nor ‘consulting engineer se
...View More CESTAT dismisses appeal, duty payment through CENVAT Credit Account not sufficient compliance of mandatory pre-deposit u/s 35F of Central Excise Act; Whole purpose of Sec 35F is to ensure that orders
...View More CESTAT rules against assessee, rejects declared transaction value towards import of railway signalling equipment from related group companies; Rejects assessee’s arm’s length plea finding
...View More CESTAT rejects assessee's claim for deduction of tax payable from contract value u/s 67(2) of Finance Act, 1994, where service tax liability discharged by opting for Works Contract Composition Scheme;
...View More Software licence fee includible in assessable value of media packs imported from related group company pursuant to purchase order from customer in India, in terms of Rule 9(1)(c)/10(1)(c) of Customs V
...View More CESTAT upholds differential duty liability towards mis-declaration of Retail Sale Price (RSP) at the time of import of audio-visual equipment, sold subsequently at higher price to NCCF / Kendriya Bhan
...View More CESTAT confirms denial of excise duty exemption on jute bags manufactured and supplied to State Govt agencies in terms of Jute Control Order issued under Essential Commodities Act, treating them as &l
...View More CESTAT grants partial respite to assessee, waives penalty on non-discharge of service tax owing to fraud by consultant, who embezzled the amounts entrusted to him for deposit in Govt. treasury; Reject
...View More CESTAT accepts rectification of mistake application of assessee, Member (Judicial) renders supplemental findings on 3 issues for reference to Third Member in order to avoid miscarriage of justice as s
...View More CESTAT rejects assessee's claim for relinquishment of title to time expired warehoused goods for which duty already demanded u/s 72(1) of Customs Act, applies Bombay HC ratio in Videocon International
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