CESTAT Rulings
CESTAT rules in favour of assessee in second round of litigation, process of chemiking and spotting of fabrics does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Said activit
...View More CESTAT dismisses appeals on maintainability, pre-deposit under amended Sec 35F of Central Excise Act mandatory before filing appeal and therefore, asssessees’ contention of non-applicability of
...View More CESTAT disallows credit of service tax on common input services used for providing output service as well as for trading activity, in proportion of trading turnover; As held in Mercedez Benz India (P)
...View More Goods printed with name and details of Central Railway (CR), not 'marketable', as printed material not for general use, sets aside duty demand on ground of classification and marketability; Various pr
...View More CESTAT allows benefit of concessional rate under EPCG scheme on import of 'Rolls Royce" for tourist purpose, no impediment in vehicle use by Chairman and Managing Director (CMD) / staff of assessee (i
...View More CESTAT dismisses Revenue's appeal, rejects differential duty demand on account of variation in moisture content of copper concentrate, at time of loading and importation, absent any change in invoice
...View More CESTAT dismisses Revenue appeal, determines ‘place of removal’ and allows CENVAT credit on outward GTA service; Rejects Revenue contention that transportation service availed from factory
...View More CESTAT allows CENVAT credit on Goods Transport Agency (GTA) service discharged by Registered Office (RO) and distributed to manufacturing unit, as Input Service Distributor (ISD); Relies on coordinate
...View More CESTAT allows assessee's appeal, amount paid to individual truck owners towards inward transportation of sugarcane, not 'Goods Transport Agency' (GTA) service; Notes that assessee being a sugar manufa
...View More CESTAT upholds transaction value declared during export of “football goalkeeper gloves of leather”, thereby allowing duty drawback claimed thereon; Rejects Revenue’s re-determination
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