CESTAT Rulings
CESTAT allows CENVAT credit on pet coke supplied to assessee’s sister unit for generation of electricity, which is ultimately used for manufacture of final product; Rejects Revenue contention th
...View More CESTAT allows assessee's appeal, lease rentals for use of optic fibre cable taxable basis amount actually received, not equalised notional lease rent income disclosed to comply with AS-19; Rejecting R
...View More CESTAT quashes demand in respect of free SIM cards distributed to dealers / distributors by telecom service provider (assessee); Rejects Adjudicating Authority’s view that irrespective of whethe
...View More CESTAT rules against Revenue, assessee, a laboratory of Council for Scientific and Industrial Research undertaking various studies and projects in field of environmental science & engineering, not
...View More CESTAT grants CENVAT credit of GTA service used for transportation of intermediate goods to job-worker as well as company’s other unit; Rejects Revenue’s stand that since goods were cleare
...View More CESTAT grants refund of unutilized CENVAT credit on closure of business due to commercial non-viability; Rejects Revenue’s stand that CENVAT credit lying in books would lapse on closure of busin
...View More Third Member concurs with Member (Judicial), assessee rendering services to ONGC for offshore oil well drilling operation not an importer of tools / spares and hence penalty not imposable, however, si
...View More CESTAT rules in favour of assessee, amount received as bonus from buyers for performance of converter bricks/ refractory bricks not an 'additional consideration' for sale thereof; Takes note of penalt
...View More 5 Member Larger Bench to determine maintainability of appeal against order of provisional release of seized goods u/s 110A of Customs Act on October 5; Earlier, 2 Member Bench, disagreeing with LB rul
...View More CESTAT grants refund under Notification No. 41/2007-ST of service tax paid towards Port and CHA services for export of goods; Refutes Revenue’s stand that absent documentary evidence of actual s
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