CESTAT Rulings
Third Member of CESTAT rules in favour of Revenue, concurs with Member (Technical) that reference to Sec 4A of Central Excise Act applicable to tiles sold to dealers / consumers at price higher than M
...View More Cutting / slitting of self-adhesive film / paper imported in jumbo rolls not 'manufacture', CENVAT credit ineligible on inputs / capital goods used in relation thereto; Relies on SC decision in S.R. T
...View More No one year time limit as envisaged u/s 11B of Central Excise Act applicable to refund of unutilised input services credit under Rule 5 of CENVAT Credit Rules; Said Rule contemplates refund of CENVAT
...View More CESTAT dismisses Revenue appeal, supply of imported equipments & material by EPC contractor to main contractor for power plant project under ICB, eligible for SAD refund under Notification No. 102
...View More CESTAT allows refund of service tax under Notification No. 17/2011-ST against exports by SEZ unit, prior to approval of input services by SEZ Approval Committee; Input services utilised in exports and
...View More CESTAT disallows service tax credit on training of persons dispensing CNG at retail outlets, however, sets aside demand on limitation; Accepts Revenue contention that, since training undertaken of sta
...View More CESTAT rejects domestic industry’s appeal u/s 9C of Customs Tariff Act, finds no reason to intervene with Designated Authority’s Final Findings to discontinue anti-dumping duty levied on i
...View More CESTAT allows extension of permission for final goods storage outside factory premises without duty, where assessee demonstrated “exceptional circumstances” w.r.t. 'nature of goods' and 's
...View More Third Member of CESTAT rules in Revenue’s favour, composite works contract can be vivisected even prior to June 1, 2007 & service portion discernible therein can be subjected to service tax
...View More CESTAT disallows SSI exemption on manufacture of mixer-grinders under third party brand name and logo, in terms of Notification No. 8/2003-CE; Rejects assessee’s contention that brand name joint
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