CESTAT Rulings
CESTAT allows Revenue appeal, upholds confiscation of goods u/s 111(d) of Customs Act and countervailing duty (CVD) liability basis actual maximum retail price (MRP) u/s 4A of Central Excise Act, on a
...View More CESTAT grants refund of excise duty paid in relation to gutkha / pan masala manufacture, upon 6 days of closure of factory, under Rule 16 of Pan Masala (Packing Machine Capacity Determination & Co
...View More CESTAT allows assessees’ appeals, lumpsum turnkey contract for setting up of Nitric Acid Plant constitutes a “works contract”, not taxable prior to June 2007; Rejects Revenue’s
...View More CESTAT confirms refund of unutilised CENVAT credit under Rule 5 of CENVAT Credit Rules on export of services; Rejects Revenue’s stand that since claim filed beyond 1 year from date of export as
...View More CESTAT allows Revenue appeal, expenditure incurred for advertising and promoting assessee’s product by Coca Cola India Ltd (buyer), includible in assessable value as ‘additional considerat
...View More CESTAT grants respite to transferees of DEPB scrips / DFIAs (assessees), no liability imposable towards overvaluation of export goods by original scrip / license holders and assessees entitled to avai
...View More No service tax payable on amount recovered as media cost from Ministry of Tourism, Govt. of India towards advertisement campaigns in New York, Paris and London; Rejects Revenue contention that such am
...View More CESTAT rules on taxability of clubs or associations, entrance fees collected from new members not exigible to service tax u/s 65(105)(zzze) r/w Sec 65(25aa) of Finance Act; Although ‘principle o
...View More CESTAT allows assessee benefit of composition scheme for works contract, finds no violation of Rule 3 of Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007; As per said Rule, as
...View More CESTAT rules in favour of assessee (EOU), upholds classification of export goods viz. ‘ore ilmenite’ under Chapter Heading No. (CH) 26140020 of Customs Tariff Act, 1975, as "ilmenite upgra
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