CESTAT Rulings
Delhi CESTAT LB grants relief to banks, income earned by way of settlement transaction between Banks and Merchant establishment, not taxable pre-May 2006 as "Banking and other Financial Services" (BoF
...View More Fees received by assessee, a society recognized as ‘Scientific and Industrial Research Organisation’ by Ministries of Science & Technology and Communications & Information Technolo
...View More Cylinders used for storing nitrogen gas in factory eligible for capital goods credit as ‘storage tanks’ under Rule 2(a)(vii) of CENVAT Credit Rules 2004 (CCR); Nitrogen Gas used in analyti
...View More Supply & appointment of staff under ‘compromise scheme’ approved by Bombay HC pursuant to company winding up petition, not taxable as “manpower recruitment and supply agency serv
...View More 'Inputs' storage in godown situated outside factory without necessary permission and without reversal of appropriate CENVAT credit amounts to contravention of provisions of CENVAT Credit Rules, 2004,
...View More CESTAT upholds rejection of excise duty refund u/s 11B of Central Excise Act on export of goods to Nepal; Only two options available during such export viz. rebate (grantable to Nepal Govt.) under Not
...View More CESTAT allows CENVAT credit on inputs and capital goods used exclusively in Research & Development (R&D) and Quality Control Laboratory, situated inside factory premises for manufacture of 'te
...View More CESTAT allows abatement under Notification No. 1/2006-ST where CENVAT credit on input services reversed along with interest, relies on Allahabad HC judgment in Hello Minerals Water (P) Ltd.; Distingui
...View More CESTAT allows assessee's appeal, holds various services i.e. works contract, civil construction, interior decoration, architect, as eligible 'input services', allows refund thereof as being used for '
...View More CESTAT allows assessee's appeal, 'vessel' designed as 'offshore supply vessel' (OSV) for transport of persons and cargo, despite having towing facility, classifiable under Customs Tariff Heading (CTH)
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