CESTAT Rulings
CESTAT grants refund of CENVAT credit reversed in terms of Rule 6(3)(b) of CENVAT Credit Rules (CCR) on clearance of tractors for testing, owing to subsequent export under Bond; Rejects Commissioner (
...View More CESTAT rules in assessee’s favour, Alloy Steel Forgings (machined) in unfinished form for use rings for Bearing and Gear Blanks, classifiable under Chapter Heading (CH) 732616 (i.e. articles of
...View More CESTAT rules in favour of assessee, allows CENVAT credit on H.R. Sheets of less than 4 mm thickness used as substitutes in manufacture of motor vehicle parts, upon unavailability of H.R. Sheets of 4 m
...View More CESTAT Third Member concurs with Member (Technical), remands issue of CENVAT credit refund entitlement on export of services of (i) maintenance of software, (ii) testing, (iii) re-engineering and (iv)
...View More CESTAT allows Status Holder Incentive Scheme (SHIS) benefit under Notification No. 104/2009-Cus towards clearance of equipment for continuous annealing line / galvanizing line in cold rolling mills co
...View More CESTAT partially rules in favour of Revenue, 1 year limitation period prescribed u/s 11B of Central Excise Act applicable to unutilized CENVAT credit refund claims under Rule 5 of CENVAT Credit Rules;
...View More CESTAT rules in favour of assessees, activity of providing vehicles on hire / contractual basis of specific capacity with particular schedule not taxable as "Tour Operator" service u/s 65(115) of Fina
...View More CESTAT allows assessee's appeal, cannot deny duty free imports benefit under Target Plus Scheme where goods (viz. plastic granules) sent to job-worker under provisions of Notification No. 214/86-CE fo
...View More CESTAT dismisses Revenue appeal, adoption of contemporaneous import value as basis for valuation of goods imported from related party impermissible absent failure to legally determine value by sequent
...View More CESTAT allows assessee’s appeal, services to foreign telecom operators (FTO) in relation to international inbound roamers (IIR) constitute ‘export’, entitled to rebate under Rule 5 o
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